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)
Abstract: This study aims to
examine the influence of book tax differences toward earning growth.
Independent variables used in this study is temporary differences and permanent
differences which are proxy of book tax differences, while the dependent
variable is earnings growth.
The population of this study is the manufacturing companies listed in
Indonesia Stock Exchange in 2009-2011. Sampling conducted with a purposive
sampling method. Based purposive sampling method, the sample obtained a total
of 33 companies. The method of analysis that was 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 earnings growth. Temporary differences is negative significant
affect toward earnings growth.
Penulis: Pradipta Febiyanto,
Nur Cahyonowati
Kode Jurnal: jpakuntansidd140990
