analisis pengaruh book tax differences dan modal intelektual terhadap pertumbuhan laba pada perusahaan industri dasar dan kimia tahun 2012-2016

Indriyanti, Dewi (2018) analisis pengaruh book tax differences dan modal intelektual terhadap pertumbuhan laba pada perusahaan industri dasar dan kimia tahun 2012-2016. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This study aims to determine the effect of book tax differences are divided into permanent differences and temporary differences and intellectual capital to profit growth. Profit growth is calculated by subtracting the current year's net income from the previous year's net income and divided by the previous year's net income. The independent variables used in this study are book tax differences that are divided into permanent differences and temporary differences as well as intellectual capital. Dependent variable used is profit growth. The population in this study is basic and chemical industry companies listed in Indonesia Stock Exchange 2012-2016. The sample selection used the census method which means using the entire population as the research sample. samples obtained by 66 companies. Data analysis method used is multiple linear regression analysis. The results of this study indicate that permanent differences and temporary differences significantly influence profit growth, while intellectual capital has no significant effect on profit growth. Keywords: Profit Growth, Permanent Difference, Temporary Differences, Book Tax Differences, and Intellectual Capital.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 25 Oct 2018 03:30
Last Modified: 25 Oct 2018 03:30
URI: http://eprints.perbanas.ac.id/id/eprint/3482

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