PENGARUH PERBEDAAN TEMPORER ANTARA LABA AKUNTANSI DENGAN LABA KENA PAJAK TERHADAP PERTUMBUHAN LABA KE DEPAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2010-2012)
Abstract: This study aims to
examine the effect of temporary differences between accounting income and taxes
income for future earning growth. The independent variable of this study is
deductible temporary differences and taxable temporary differences, the
dependent variable is future earning growth, and the control variable are size
and leverage. Deductible temporary differences measured by total deductible
temporary differences divided by total assets. Taxable temporary differences
measured by total taxable temporary differences divided by the total assets.
Size measured by logarithm of total assets, and leverage measured by total
long-term debt divided by total assets. While this study is the dependent
variable future earnings growth as measured by the percentage of profit growth
in the coming years.
Sample of this study consists of 432 companies from manufacturing sectors
listed on Indonesia Stock Exchange in 2010-2012. Samples were selected using
purposive random sampling method with certain criteria, and gained as much as
156 companies that meet the criteria. The analysis technique is multiple
regression analysis.
Results of the analysis showed that the variable deductible temporary
differences significant positive effect on future earnings growth and taxable
temporary differences significant negative effect on future earnings growth.
Based on these results mean future earnings growth is affected temporary
differences.
Keywords: future earning
growth, temporary differences, deductible temporary differences, taxable
temporary differences
Penulis: Niko Ariston Depari,
Zulaikha
Kode Jurnal: jpakuntansidd150720
