Detail Inovasi Perguruan Tinggi


Tema: -
Judul: OTOMASI PELAYANAN PERIZINAN, INOVASI PELAYANAN PUBLIK PENGARUH BOOK TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI
Perguruan Tinggi: Universitas Pamulang
Jenis/sdm: dosen/0413057704

Tahun: 2018

Abstract

This study aims to examine the effect of book tax differences on changes in profits. The independent variables used in this research are temporary difference and permanent difference which is the proxy of book tax differences, while the dependent variable is profit change. This study also examines whether firm size can strengthen or weaken the effect of temporary differences and permanent differences on profit growth. This study uses sample manufacturing companies listed on the Indonesia Stock Exchange during the period 2013-2016. The number of manufacturing companies that are used as research samples are 14 companies with observation for 4 years. This research is based on purposive sampling. The total sample of this study is 56 financial statements. Hypothesis testing in this study using multiple regression analysis techniques and MRA (Moderated Regression Analysis). The results of this study showed that temporary differences and permanent differences significantly influence the growth of temporary differences with firm size indicating that interaction between temporary difference with firm size influence significantly to profit growth.And permanent differenced with firm size significantly influence the profit growth.

Keywords: Temporary Difference, Permanent Difference, Book Tax Differences, Profit Growth,