PENGARUH BOOK TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018)

RAHMATULLAH, RAHMATULLAH and Fuadah, Luk Luk and Safitri, Rika Henda (2019) PENGARUH BOOK TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effect of the Book Tax Differences on Profit Growth in mining companies listed on the Indonesia Stock Exchange in 2011-2019. The analytical method used is the Analysis of Multiple Linear Regression and Hypothesis Test, using IBM SPSS 23 for Windows applications. The data used in this study was obtained from the Indonesia Stock Exchange Website (www.idx.co.id). The population of this research is mining sector companies listed on the Indonesia Stock Exchange in 2014-2018. Sample selection is done by purposive sampling method. The samples used were 8 mining companies. The results of the analysis of this study found that temporary differences and temporary differences which form the Book Tax Differences, have a significant positive effect on earnings growth.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	tax, book tax deference, permanent deference temporary deference
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 4342 not found.
Date Deposited:	15 Jan 2020 07:26
Last Modified:	15 Jan 2020 07:26
URI:	http://repository.unsri.ac.id/id/eprint/24173

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