Pengaruh Perbedaan Laba Akuntansi dan Laba Fiskal Terhadap Pertumbuhan Laba
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Abstract
ABSTRACT
This study aims to obtain empirical results about the effect of books tax differences to profit growth. Independent variables in this study include permanent differences and temporary differences. The control variables used are return on assets (ROA), size and operating cash flow (OCF). While the dependent variable is profit growth. This study uses secondary data obtained from IDX website. Sample company is a manufacturing listed on the Indonesia Stock Exchange with the research period of 2012-2016. The data were collected by purposive sampling method with 369 samples. This research uses multiple linear regression for data analysis and hypothesis testing. The result showed that permanent differences negatively affect the profit growth and temporary differences did not affect the profit growth. For control variable proven to give role in regression analysis with result of adjusted R square higher than without using control variable.
ABSTRAK
Penelitian ini bertujuan untuk memperoleh hasil empiris tentang pengaruh perbedaan laba akuntansi dan laba fiskal yang tercermin didalam beda permanen dan beda temporer terhadap pertumbuhan laba. Variable independen dalam penelitian ini antara lain beda permanen dan beda temporer. Variable kontrol yang digunakan adalah return on asset (ROA), size/ukuran dan operating cash flow (OCF). Sedangkan variable dependennya adalah pertumbuhan laba.Penelitian ini menggunakan data sekunder yang diperoleh dari website IDX. Sample perusahaannya adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2012-2016. Data dikumpulkan dengan metode purposive sampling dengan sample sebanyak 369 perusahaan. Penelitian ini menggunakan regresi linear berganda untuk analisis data dan pengujian hipotesis.Hasil penelitian menunjukan bahwa beda permanen berpengaruh terhadap pertumbuhan laba dan beda temporer tidak berpengaruh terhadap pertumbuhan laba. Untuk variable kontrol terbukti memberikan peranan dalam analisis regresi dengan hasil adjusted R square yang lebih tinggi dibandingkan tanpa menggunakan variable kontrol.
JEL Classification: H25, M41
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