PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

QUE, TIFFANY YANG (2013) PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This study investigates the role of book-tax differences in indicating the earnings growth. Independent variables used in this study is book-tax differences, permanen differences, and temporer differences. Dependent variable is earnings growth. The population in this study were manufacturing companies listed in Indonesia Stock Exchange in 2002-2010. Based on purposive samlping method, the samlpe obtained a total 17 companies. The hypothesis in this study were tested using mutiple regression analysis. The result showed that the book-tax differences are significant negative effect on the earnings growth. Permanent differences are significant positive effect on the earnings growth. Temporer differences aren’t significant effect on the earnings growth. Keywords: Book-tax differences, permanent, temporer, earnings growth

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas
Date Deposited: 06 Jul 2017 04:07
Last Modified: 06 Jul 2017 04:07
URI: http://eprints.perbanas.ac.id/id/eprint/1630

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