PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA (STUDI EMPIRIS PADA PERUSAHAAN FOODS AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2013)

AZVAREZA TIARANI, 1111031019 (2015) PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA (STUDI EMPIRIS PADA PERUSAHAAN FOODS AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2013). FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.

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Abstrak

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh book tax differences terhadap pertumbuhan laba. Variabel independen yang digunakan dalam penelitian ini adalah perbedaan temporer dan perbedaan permanen sedangkan variabel dependennya adalah pertumbuhan laba dengan variabel kontrol yaitu ROA, ukuran perusahaan dan arus kas operasi. Populasi pada penelitian ini adalah perusahaan foods and beverages yang terdaftar di Bursa Efek Indonesia tahun 2010-2013. Berdasarkan metode purposive sampling, selama empat tahun pengamatan sampel yang diperoleh sebanyak 36 perusahaan. Hipotesis dalam penelitian ini diuji menggunakan analisis regresi berganda untuk menguji pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa book tax differences yang diukur menggunakan perbedaan permanen dan perbedaan temporer tidak berpengaruh secara signifikan terhadap pertumbuhan laba. Hal tersebut disebabkan oleh jumlah perbedaan permanen dan perbedaan temporer yang tidak signifikan dalam mempengaruhi jumlah laba kena pajak, rata-rata kurang dari 10% dari jumlah laba bersih perusahaan sehingga jumlah tersebut tidak akan berpengaruh terhadap pertumbuhan laba. Kata kunci : perbedaan permanen, perbedaan temporer, book tax differences, pertumbuhan laba. Abstrak Bahasa Inggris This research aims to obtain empirical evidence about the influence of the book tax differences against the profit growth. Independent variables used in the study was temporary differences permanent differences and while the variable dependennya is the control with variable profit growth i.e. ROA, the size of the company and the operating cash flow. The population in this research is the company's foods and beverages that are listed on the Indonesia stock exchange in 2010-2013. Based on the method of purposive sampling, for four years of observations samples obtained as many as 36 of the company. The hypothesis in this study was tested using multiple regression analysis to test the influence of the dependent variable against the independent variable. The results showed that the book tax differences measured using permanent differences and temporary differences do not affect significantly to profit growth. It is caused by a number of permanent differences and temporary differences that are not significant in influencing the amount of taxable profit, average less than 10% of the total net profit of the company so that these will not have an effect on profit growth. Keywords: permanent differences temporary differences, tax differences, book, profit growth.

Tipe Karya Ilmiah: Skripsi
Subyek: H Ilmu Sosial = Social Sciences > HB Economic Theory
H Ilmu Sosial = Social Sciences > HF Commerce > HF5601 Accounting
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: 8030108 . Digilib
Date Deposited: 28 Oct 2015 08:50
Last Modified: 28 Oct 2015 08:50
URI: http://digilib.unila.ac.id/id/eprint/14153

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