PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP BOOK-TAX DIFFERENCES (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017)

SYAJARATUDDURY, SESRAMA and Fuadah, Luk Luk and Subeki, Ahmad (2018) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP BOOK-TAX DIFFERENCES (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017). Undergraduate thesis, Sriwijaya University.

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Abstract

The aim of this study is to analyze the effect of company characteristics, such a size of company, profitability, liquidity.and leverage to Book-Tax Differences (BTD). The theory of research is agency teory which is the research uses secondary data that is financial statements of 15 companies from a total of 58 Manufacture Companies Sector Basic Industry and Chemical listed on Bursa Efek Indonesia (BEI) Period 2013-2017. The result of research is the larger size of company will have small Book-Tax Differences (BTD), otherwise higher the value of profitability, liquidity, and leverage of the company will have a large Book-Tax Differences (BTD).

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Book Tax Differences, company characteristics, profitability, liquidity, leverage,Fiscal Earning, Accounting Earning, Tax.
Subjects: H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography
H Social Sciences > HB Economic Theory > HB3711-3840 Business cycles. Economic fluctuations
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 13 not found.
Date Deposited: 31 Jul 2019 04:11
Last Modified: 31 Jul 2019 04:11
URI: http://repository.unsri.ac.id/id/eprint/1422

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