PENGARUH BOOK TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA
Abstract: This study aims to
find empirical evidence about the influence of book-tax differences on the
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
Penulis: Amos Rico Brolin,
Abdul Rohman
Kode Jurnal: jpakuntansidd141113
