Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Vol. 3 No. 2 (2016)

PENGARUH BOOK TAX DIFFERENCE DAN MANAJEMEN LABA TERHADAP PERTUMBUHAN LABA PERUSAHAAN

Kodriyah Kodriyah (Universitas Serang Raya)
Garnis artiwiya (Universitas Serang Raya)



Article Info

Publish Date
08 Jul 2016

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.

Copyrights © 2016






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding ...