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All Journal JITRO (Jurnal Ilmiah dan Teknologi Peternakan Tropis) Accounting Analysis Journal Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara
Anik Fadlilah, Anik
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Veterinary

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Journal : Accounting Analysis Journal

 1 
DETERMINAN DAN MODERASI BOOK TAX DIFFERENCE TERHADAP PERTUMBUHAN LABA PERBANKAN Fadlilah, Anik
Accounting Analysis Journal Vol 2 No 4 (2013): November 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i4.2881

Abstract

Tujuan penelitian adalah untuk menganalisis pengaruh variabel temporary difference dan permanent difference serta small and large book tax difference sebagai variabel moderating terhadap pertumbuhan laba baik secara parsial maupun simultan. Populasi dalam penelitian adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2009 sampai 2011. Pengambilan sampel menggunakan metode purposive sampling diperoleh 22 bank. Pengujian hipotesis menggunakan analisis deskriptif dan regresi linier berganda dengan variabel moderating dengan α 0,05. Hasil penelitian ini menunjukkan bahwa secara parsial temporary difference dengan arah negatif, berpengaruh signifikan terhadap pertumbuhan laba. Permanent difference tidak berpengaruh signifikan terhadap pertumbuhan laba. Small and large book tax difference bukan merupakan variabel moderating. Secara simultan variabel temporary and permanent difference dan small and large book tax difference berpengaruh signifikan terhadap pertumbuhan laba. The study aimed to analyze the influence of temporary difference and permanent difference to the earnings growth moderated by small and large book tax difference either partial or simultaneously. The population in this study is the banks listed on the Indonesia Stock Exchange in the period 2009-2011. Sampling was done by purposive sampling method that gotten 22 banks. The testing of hypothesis uses descriptive analysis and Moderated Regresion Analysis with α 0,05. The results of this study showed that partialy variable temporary difference affecting negatively, significantly influence to the earnings growth. Then permanent difference did not significantly influence to the earnings growth. Small and large book tax differences didn’t as moderating variable. But, simultaneously variable temporary and permanent difference and small and large book tax difference significantly influence to the earnings growth.
Co-Authors Agatha Putri, Marsha Savira Amin, Muhammad Fathul Atma, Alfian Adi Dahlan, Mufid edy susanto Handayani, Ike Mawarni Khitam, Muhammad Chusnul Laili, Fajriyah Kurnia Muthoharoh, Husnul Nur Aliyya, Wenny Ladhunka Putri, Marsha Savira Agatha Rosdiana, Silvi Rosiva Rusminah, Sani Sholikha, Rohmatus wahyuni wahyuni