This Author published in this journals
All Journal Jurnal Ekonomis
Jesica Gabriela Simanjuntak
Unknown Affiliation

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

PENGARUH BOOK-TAX DIFFERENCE TERHADAP PERTUMBUHAN LABA (Studi Empiris Terhadap Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di BEI Pada Tahun 2017-2020) Jesica Gabriela Simanjuntak; Romulo Sinabutar
Jurnal Ekonomis Vol 14 No 3b (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.36 KB) | DOI: 10.58303/jeko.v14i3b.2667

Abstract

This study is conducted to research the effect of book-tax difference on profit growth in manufacturing companies. This research was aimed at the food and beverages company which was listed on the lndonesia Stock Exchange in 2017-2020. The data used for this study is reserve from annual financial statement and used descriptive with a quantitative approach as the research method. Based on the partial and stimultaneous test, results that book-tax difference that outlined by permanent difference and temporary difference have significant effect on profit growth.