Tika, Faranita (2018) ANALISIS PENGARUH BOOK TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA PERUSAHAAN (Studi Empiris Pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016). Skripsi thesis, Universitas Wahid Hasyim Semarang.
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Abstract
This study aims to analyze and prove the influence of book tax differences on profit growth. This study will examine the effect of the book tax differences being proxied into permanent book tax differences, temporary book tax differences, large book tax differences on profit gowth. Research method used is quantitative research method by using documentary technique in collecting data. Population in this study is a consumer goods industry company listed on the BEI in 2014-2016. While the technique of determining the sampel using purposive sampling so that obtained 23 company samples. The method of analysis used is multiple linear regression analysis. Test results show that, permanent book tax differences no significant effect on profit growth, temporary book tax differences no significant effect on profit growth, and large book tax differences have a significant negative effect on profit growth.
Item Type: | Thesis (Skripsi) |
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Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi > Program Studi Akuntassi |
Depositing User: | eprints perpustakaan unwahas |
Date Deposited: | 15 Aug 2018 06:16 |
Last Modified: | 15 Aug 2018 06:16 |
URI: | http://eprints.unwahas.ac.id/id/eprint/1194 |
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