PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL (BOOK-TAX DIFFERENCES) TERHADAP PERTUMBUHAN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011)

FEBIYANTO, Pradipta and CAHYONOWATI , Nur (2014) PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL (BOOK-TAX DIFFERENCES) TERHADAP PERTUMBUHAN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to examine the influence of book tax differences toward earning growth. Independent variables used in this study are permanent differences and temporary differences which are proxy of book tax differences, while the dependent variable is earning growth. The population of this study is manufacturing companies listed in Indonesia Stock Exchange in 2009-2011. Sampling is conducted with a purposive sampling method. Based on purposive sampling method, the total of sample obtained are 33 companies. The analysis method used to test the independent variables influence the dependent variable is the multiple regression. The results showed that permanent differences is negative significant affect toward earning growth. Temporary differences is negative significant affect toward earning growth

Item Type:Thesis (Undergraduate)
Additional Information:book tax differences, permanent differences, temporary differences, earning growth
Uncontrolled Keywords:book tax differences, permanent differences, temporary differences, earning growth
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:43125
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:06 Jun 2014 10:48
Last Modified:06 Jun 2014 10:48

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