Analisis Pengaruh Perbedaan Laba Akuntansi dan Laba Fiskal (Book Tax Differences) Terhadap Pertumbuhan Laba (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Th.2014-2018) (CD + Cetak)

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Analisis Pengaruh Perbedaan Laba Akuntansi dan Laba Fiskal (Book Tax Differences) Terhadap Pertumbuhan Laba (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Th.2014-2018) (CD + Cetak)

Naha, Putri Andini Rambu - Nama Orang;

This study aims to abtain empirical evidence about the effect of differences in accounting earnings and fiscal earnings (book tax differences) on earnings growth. The population in this study are metal sub sector manufacturing companies and the like listed on theIndonesia Stock Exchange in 2014-2018. The research dan were obtained from the financial statements of manufacturing companies for theperiod 2014-2018.
The method used was purposive sampling method, the samples obtained were 14 companies. The hypothesis in this studywas tested using multiple regression analysis. The variabels tested in this study are permanent differences and temporary differences which are proxies of differences in accounting earnings and fiscal earnings (book-tax differences). Earnigns growth used is calculated by subtracting current periode earnings with earnngs of the previous periodthe devidedby earnings in the perivious periode
The result showed tht differences in accounting earnings and fiscal earnings (book- tax differences) ad measured by permanent differences had a significant negative. Effect on earnings growth, while temporary differences did not significantly influence earningsgrowth. This ia caused by the number of temporary differences that are not significant in influencing the amount of texable profit which is the basis for calculating the current tax burden. The insignificant amount will not ultimately affect profit growth.
Keyword : permanent differences, temporary differences, book tax differences, earnings growth.

Ketersediaan

Perpus Pusat (L2 AV) 067 AKT2020 NAH a

99200483AK

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Informasi Detail

Judul Seri: -
No. Panggil: 067 AKT2020 NAH a
Penerbit: Malang : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UNMER Malang., 2020
Deskripsi Fisik: PDF, 2.191 KB
Bahasa: Indonesia
ISBN/ISSN: -
Klasifikasi: 067 AKT 2020
Tipe Isi: -
Tipe Media: -
Tipe Pembawa: -
Edisi: -
Subjek: PERMANENT DIFFERENCES
TEMPORARY DIFFERENCES
BOOK TAX DIFFERENCES
EARNINGS GROWTH
Info Detail Spesifik: -
Pernyataan Tanggungjawab: -

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