| dc.contributor |
|
|
| dc.contributor |
|
|
| dc.creator |
Haldiasputri, Luni Riskita |
|
| dc.creator |
Diamonalisa, Diamonalisa |
|
| dc.creator |
Nurhayati, Nurhayati |
|
| dc.date |
2016-02-20 |
|
| dc.date.accessioned |
2019-09-12T07:05:00Z |
|
| dc.date.available |
2019-09-12T07:05:00Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/3159 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24726 |
|
| dc.description |
Profit is an indicator of the performance of companies which contains important information to assist stakeholders in making investment decisions. Profit growth is proxies of persistence and the quality of profit that can be affected by the box-tax differences which consist of permanent and temporary difference. The purpose of this research is to analyze the influence of temporary difference and permanent difference variables toward and the profit growth in pharmaceutical companies. The research populations are 10 pharmaceutical companies which listed on the Indonesia Stock Exchange, while research samples are 9 companies annual report from 2010-2014. The sampling process was done by using purposive sampling method. This research uses secondary data such as annual report. The method used is quantitative descriptive with multiple regression analysis. The result of this research shows that permanent difference has no significant effect on profit growth, while temporary difference has significant effect on profit growth. The temporary difference owns a significant influence toward the profit growth with positive direction. Statically, the variable of book-tax differences or the temporary difference and the permanent difference collaboratively influences the profit growth. |
|
| dc.description |
Laba merupakan indikator kinerja perusahaan yang mengandung informasi penting untuk membantu pengambilan keputusan investasi para stakeholder. Pertumbuhan laba adalah proksi dari persistensi dan kualitas laba yang dapat dipengaruhi oleh book-tax differences yang terdiri dari permanent and temporary difference. Tujuan penelitian adalah untuk menganalisis pengaruh variabel temporary difference and permanent difference terhadap pertumbuhan laba pada perusahaan farmasi. Populasi penelitian berjumlah 10 perusahaan farmasi yang listing di Bursa Efek Indonesia, sedangkan sampel penelitian terdiri dari 9 perusahaan dari tahun 2010-2014. Pengambilan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan data sekunder yang berupa annual report. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan anaisis regresi berganda. Hasil penelitian menunjukkan bahwa perbedaan permanen tidak memiliki pengaruh yang signifikan terhadap pertumbuhan laba. Perbedaan temporer memiliki pengaruh yang signifikan terhadap pertumbuhan laba dengan arah positif. Secara statistik variabel book-tax differences atau temporary difference dan permanent difference secara bersama-sama berpengaruh terhadap pertumbuhan laba |
|
| dc.format |
application/pdf |
|
| dc.language |
ind |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/3159/pdf |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/3159/435 |
|
| dc.source |
Prosiding Akuntansi; Vol 2, No 1, Prosiding Akuntansi (Februari, 2016); 239-244 |
|
| dc.source |
Prosiding Akuntansi; Vol 2, No 1, Prosiding Akuntansi (Februari, 2016); 239-244 |
|
| dc.source |
2460-6561 |
|
| dc.subject |
Proceedings of Accounting |
|
| dc.subject |
Profit Growth, Temporary Difference, Permanent Difference, Box-Tax Differences |
|
| dc.subject |
Prosiding Akuntansi |
|
| dc.subject |
Pertumbuhan Laba, Temporary Difference, Permanent Difference, Book-tax Differences |
|
| dc.title |
The Influence of The Difference of Accounting Profit and Book-Tax Differences toward Profit Growth (An Empirical Study of Pharmaceutical Companies Listed on Indonesia Stock Exchange, Year 2010-2014) |
|
| dc.title |
Pengaruh Perbedaan Laba Akuntansi dan Laba Fiskal (Book-Tax Differences) terhadap Pertumbuhan Laba (Studi Empiris pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
quantitative |
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| dc.type |
Kuantitatif |
|