BROLIN, Amos Rico and ROHMAN, Abdul (2014) ANALISIS PENGARUH BOOK TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.
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Abstract
This study aims to find empirical evidence about the influence of book-tax differences on the earnings growth. Earnings growth measured by using the change on net profit before tax. Independent variables used in this study are temporary differences and permanent differences while the dependent variable is earnings growth. Population of this research manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2008-2012. Sampling is done by using purposive sampling method. Sample of this study is composed of 355 companies during the five years observation. This study used multiple linear regression analysis for testing the influence of independent variables on dependent variable. The results showed that temporary differences has significant effect on the earnings growth. Permanent differences has no significant effect on the earnings growth one period ahead.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | temporary differences, permanent differences, earnings growth |
| Uncontrolled Keywords: | temporary differences, permanent differences, earnings growth |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Economics and Business > Department of Accounting |
| ID Code: | 43051 |
| Deposited By: | INVALID USER |
| Deposited On: | 07 May 2014 10:06 |
| Last Modified: | 07 May 2014 10:06 |
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