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Pengaruh book tax di references dan arus kas terhadap pertumbuhan laba: Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2013

Windarti, Erika Ratih (2015) Pengaruh book tax di references dan arus kas terhadap pertumbuhan laba: Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2013. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.

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Abstract

INDONESIA:

Penelitian ini bertujuan untuk memperoleh hasil empiris tentang pengaruh book tax differences dan arus kas terhadap pertumbuhan laba. Variabel independen dalam penelitian ini antara lain book tax differences yang diproksikan menjadi beda permanen dan beda temporer, serta arus kas. Variabel kontrol yang digunakan adalah Return On Assets (ROA) dan ukuran perusahaan. Sedangkan variabel dependennya adalah pertumbuhan laba.

Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2013. Metode pemilihan sampel menggunakan metode purposive sampling dan didapatkan sampel sebanyak 27 perusahaan. Metode analisis dalam penelitian ini adalah regresi berganda dengan analisis Ordinary Least Square (OLS).

Hasil penelitian menunjukkan bahwa beda permanen dan beda temporer dari book tax differences serta arus kas berpengaruh positif terhadap pertumbuhan laba perusahaan. Variabel kontrol yaitu ROA dan ukuran perusahaan tidak berpengaruh signifikan terhadap pertumbuhan laba.

ENGLISH:

This study aimed to obtain empirical results about the influence of book tax differences and cash flow toward the profit growth. Independent variables in this study were book tax differences which were proxied to be permanent differences and temporary differences, as well as the cash flow. Control variables used are return on assets (ROA) and the size of the company. The dependent variable was earnings growth.

The population in this research are manufacturing companies listed in Indonesia Stock Exchange (BEI) in year 2011-2013. Method of sample selection used was the purposive sampling method and obtained samples of 27 companies. This test was using SPSS V 21 for Windows.

The results showed that the permanent difference and temporary differences of the book tax differences have positive influence on the profit grouth of the company, while cash flow did not significantly influence the company's profit growth.

Item Type: Thesis (Undergraduate)
Supervisor: Sulistiani, Dwi
Contributors:
ContributionNameEmail
UNSPECIFIEDSulistiani, DwiUNSPECIFIED
Keywords: Book tax differences; Arus Kas; Return On Assets; Ukuran Perusahaan; Pertumbuhan Laba; Cash Flow; The Size Of The Company; Profit Growth
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting
Departement: Fakultas Ekonomi > Jurusan Akuntansi
Depositing User: Indar Erdiana
Date Deposited: 08 Sep 2015 10:03
Last Modified: 08 Sep 2015 10:03
URI: http://etheses.uin-malang.ac.id/id/eprint/1576

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