Fitriana, Erickha (2017) PENGARUH BOOK TAX DIFFERENCES (TEMPORARY AND PERMANENT DIFFERENCES) TERHADAP PERTUMBUHAN LABA. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Text (Skripsi)
PENGARUH BOOK TAX DIFFERENCES (TEMPORARY AND PERMANENT DIFFERENCES) TERHADAP PERTUMBUHA.PDF Restricted to Registered users only Download (3MB) |
Abstract
The purpose of this research is to analyze the influence of book tax differences to earning growth. This research was conducted at Galeri Investasi BEI Univesitas Sultan Ageng Tirtayasa and www. idx.co.id with 29 banks listed on Indonesia Stock Exchange from 2010 until 2015 as samples. This research uses purposive sampling method and sources of data obtained by documentation method. Data was used in this research contain by 174 Banks Annual Report especially Consolidated Statements of Financial Position, Consolidated Statements of Comprehensive Income and Notes to the Consolidated Financial Statements. The result of the research shows (1) Temporary Difference has positive significant effect on Earning Growth (2) Permanent Difference has no effect on Earning Growth.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | tax differences yaitu temporary dan permanent difference terhadap pertumbuhan laba. Data yang digunakan dalam penelitian ini diperoleh dari Galeri Investasi BEI Univesitas Sultan Ageng Tirtayasa dan www.idx.co.id dengan sampel 29 Bank yang terdaftar secara kontinyu di BEI tahun 2010- 2015. Penelitian ini menggunakan purposive sampling method dengan sumber data diperoleh dengan metode dokumentasi. Data yang berkaitan dengan penelitian ini antara lain annual report sebanyak 174 annual report khususnya neraca, laporan laba rugi komprehensif dan catatan atas laporan keuangan perusahaan perbankan yang listing di Bursa Efek Indonesia (BEI) tahun 2010-2015. Hasil penelitian menunjukan (1) Temporary Difference berpengaruh positif dan signifikan terhadap Pertumbuhan Laba (2) Permanent Difference tidak berpengaruh terhadap Pertumbuhan Laba. | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Admin Eprints Untirta | |||||||||
| Date Deposited: | 30 Sep 2021 02:57 | |||||||||
| Last Modified: | 30 Sep 2021 02:57 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/1777 |
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