PENGARUH BOOK TAX DIFFERENCE DAN MANAJEMEN LABA TERHADAP PERTUMBUHAN LABA PERUSAHAAN

  • Kodriyah Kodriyah Universitas Serang Raya
  • Garnis artiwiya Universitas Serang Raya
https://doi.org/10.30656/jak.v3i2.206
Abstract views: 870 , PDF downloads: 1725

Abstract

This study aims to determine the effect of book tax difference and Earning Management to profit growth. This study takes sample from pharmaceutical companylisted in the Indonesia Stock Exchange in 2010-2014. Were taked by purposive sampling that result 7 companies and method of analysis of this research used multi regression. The results showed that the book tax difference proxy for temporary difference not significantly affect profit growth, while earnings management significantly affect profit growth. simultaneously of book tax difference and earnings management had not influence to profit growth.  
Keywords: Temporary difference, earnings management,  profit growth.

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Published
2016-07-08
Issue
Vol. 3 No. 2 (2016)
Section
Articles

Author(s) retain the copyright of articles published in this journal, with first publication rights granted to JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi This Work by JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi is licensed under a Creative Commons Attribution 4.0 International License.  This license permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited