PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
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Institusion

Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya

Author

QUE, TIFFANY YANG

Subject

657.042 - FINANCIAL ACCOUNTING 

Datestamp

2017-07-06 04:07:48 

Abstract :
This study investigates the role of book-tax differences in indicating the earnings growth. Independent variables used in this study is book-tax differences, permanen differences, and temporer differences. Dependent variable is earnings growth. The population in this study were manufacturing companies listed in Indonesia Stock Exchange in 2002-2010. Based on purposive samlping method, the samlpe obtained a total 17 companies. The hypothesis in this study were tested using mutiple regression analysis. The result showed that the book-tax differences are significant negative effect on the earnings growth. Permanent differences are significant positive effect on the earnings growth. Temporer differences aren?t significant effect on the earnings growth. Keywords: Book-tax differences, permanent, temporer, earnings growth 

File :
ARTIKEL ILMIAH.pdf
COVER.pdf
BAB I.pdf
BAB II.pdf
BAB III.pdf
BAB IV.pdf
BAB V.pdf
LAMPIRAN.pdf