Pengaruh Book-Tax Differences Terhadap Pertumbuhan Laba (Studi empiris pada Perusahaan Manufaktur yang terdaftar di BEI)
Abstract: This research aimed
to verify and provide empirical evidences about: the effect of book tax
differences toearnings growth of companies in Indonesia Stock Exchange from
2009-2011. The variables tested in this study were temporary differences and
permanent differences which are proxy of book tax differences. The population
of this research was 99 companies in Indonesia Stock Exchange (BEI) since
2009-2011. Sample selection of this research use purposive sampling method.
Type of data used was secondary data, that collected by documentation.
Statistical tool used was multiple linear regressiont. The result of this
research concluded that the book tax differences that proxy with temporary
differences and permanent differences do not significantly affect earning
growt. Suggestions in this research include develop this research by adding and
changing other variables from the fundamental factors which affect to earnings
growt.
Penulis: Dinel Fitri
Kode Jurnal: jpakuntansidd140795
