?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+TEMPORARY+AND+PERMANENT+DIFFERENCE+TERHADAP+PERTUMBUHAN+LABA+DENGAN+SMALL+AND+LARGE+BOOK+TAX+DIFFERENCE+SEBAGAI+VARIABEL+MODERATING&rft.creator=MUHAMAD+SYAMSU+RIZAL%2C+1111031078&rft.subject=HB+Economic+Theory&rft.subject=HF5601+Accounting&rft.description=Pertumbuhan+laba+adalah+proksi+dari+persistensi+dan+kualitas+laba+yang+dapat+dipengaruhi+oleh+permanent+difference+dan+temporary+difference.+Tujuan+penelitian+ini+adalah+untuk+menganalisis+pengaruh+temporary+difference+dan+permanent+difference+serta+small+and+large+book+tax+difference+sebagai+variabel+moderating+terhadap+pertumbuhan+laba.%0D%0ASampel+dalam+penelitian+ini+adalah+perusahaan+perbankan+yang+terdaftar+di+Bursa+Efek+Indonesia+pada+tahun+2015-2017.+Pemilihan+sampel+menggunakan+purposive+sampling+dan+diperoleh+sebanyak+32+perusahaan+untuk+dijadikan+sampel.+Penelitian+ini+menggunakan+data+sekunder+yang+berupa+annual+report.%0D%0AHipotesis+penelitian+diuji+menggunakan+uji+asumsi+klasik%2C+analisis+deskriptif+dan%0D%0Aregresi+linier+berganda+dengan+variabel+moderating+menggunakan+alat+bantu+program+SPSS+24.%0D%0AHasil+penelitian+menunjukkan+variabel+temporary+difference+berpengaruh+signifikan+terhadap+pertumbuhan+laba+(0%2C041%3C0%2C05).+Variabel+permanent+difference+tidak+berpengaruh+signifikan+terhadap+pertumbuhan+laba+(0%2C061%3E0%2C05).+Variabel+small+and+large+book+tax+difference+juga+tidak+berpengaruh+signifikan+terhadap+hubungan+antara+temporary+and+permanent+difference+dengan+pertumbuhan+laba.%0D%0AKata+kunci%3A+Pertumbuhan+Laba%2C+Temporary+Difference%2C+Permanent%0D%0ADifference%2C+dan+Small+and+Large+Book+Tax+Difference.%0D%0ATHE+EFFECT+OF+TEMPORARY+AND+PERMANENT+DIFFERENCE+ON+PROFIT+GROWTH+WITH+SMALL+AND+LARGE+BOOK-TAX+DIFFERENCE+AS+MODERATING+VARIABLES%0D%0A%0D%0AThe+profit+growth+is+the+proxy+of+persistence+and+the+quality+of+earnings+that+can+be+affected+by+the+permanent+difference+and+the+temporary+difference.+The+purpose+of+this+research+was+to+analyze+the+effect+of+the+temporary+difference+and+permanent+difference+as+well+as+small+and+large+book-tax+difference+as+moderating+variable+on+profit+growth.%0D%0AThe+samples+in+this+research+were+banking+companies+which+are+listed+in+Indonesia+Stock+Exchange+in+2015-2017.+The+samples+selection+using+purposive+sampling+and+it+has+obtained+a+total+of+32+companies+to+be+sampled.+This+study+uses+secondary+data+in+the+form+of+annual+reports.+The+research+hypothesis+was+tested+using+the+classical+assumption+test%2C+descriptive+analysis+and+multiple+linear+regressions+with+moderating+variables+using+SPSS+24.%0D%0AThe+results+showed+that+the+temporary+difference+variable+had+a+significant+effect+on+profit+growth+(0.041+%3C0.05).+The+permanent+difference+variable+did+not+have+a+significant+effect+on+profit+growth+(0.061%3E+0.05).+Small+and+large+book-tax+difference+variables+also+had+no+significant+effect+on+the+relationship+between+temporary+and+permanent+difference+with+profit+growth.%0D%0AKeywords%3A+Profit+Growth%2C+Temporary+Difference%2C+Permanent+Difference%2C%0D%0Aand+Small+and+Large+Book-Tax+Difference.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2018-10-03&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F33803%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F33803%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F33803%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++MUHAMAD+SYAMSU+RIZAL%2C+1111031078++(2018)+PENGARUH+TEMPORARY+AND+PERMANENT+DIFFERENCE+TERHADAP+PERTUMBUHAN+LABA+DENGAN+SMALL+AND+LARGE+BOOK+TAX+DIFFERENCE+SEBAGAI+VARIABEL+MODERATING.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F33803%2F