PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA (Perusahaan Manufaktur yang Terdaftar di Bursa Efek lndonesia
Tahun 2010-2014)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
HALIM, FAQIHATUL ATIQOH
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-03 07:50:15
Abstract :
This study aims to find empirical evidence the influence of book tax differences on the earnings growth one period ahead. Independent variables used in this study is permanent differences and temporary differences, while the dependent variable is earnings growth.This study uses secondary data obtained from the website IDX. Samples of research is the manufacturing companies listed in Indonesia Stock Exchange (IDX) with the 2010-2014 study period. Data collected by purposive sampling method. The sample used was 51 companies each year. This study used multiple linear regression for data analysis.The results showed that the permanent differences aren?t significant effect on the earnings growth. Temporary differences are significant effect on the earnings growth. Keywords: book tax differences, earnings growth, permanent differences, temporary differences
This study aims to find empirical evidence the influence of book tax differences on the earnings growth one period ahead. Independent variables used in this study is permanent differences and temporary differences, while the dependent variable is earnings growth.This study uses secondary data obtained from the website IDX. Samples of research is the manufacturing companies listed in Indonesia Stock Exchange (IDX) with the 2010-2014 study period. Data collected by purposive sampling method. The sample used was 51 companies each year. This study used multiple linear regression for data analysis.The results showed that the permanent differences aren?t significant effect on the earnings growth. Temporary differences are significant effect on the earnings growth. Keywords: book tax differences, earnings growth, permanent differences, temporary differences
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