Pengaruh Tax to Book Ratio dan Book Tax Difference terhadap Pertumbuhan Laba (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2010-2014)

Jaya, Hendro Surya (0851447) (2016) Pengaruh Tax to Book Ratio dan Book Tax Difference terhadap Pertumbuhan Laba (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2010-2014). Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh tax to book ratio dan book tax difference terhadap pertumbuhan laba baik secara parsial maupun simultan. Data penelitian berupa laporan keuangan perusahaan sub sektor makanan dan minuman yang tercatat di Bursa Efek Indonesia periode 2010-2014. Metode analisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial tax to book ratio dan book tax difference tidak berpengaruh signifikan terhadap pertumbuhan laba. Secara simultan, tax to book ratio dan book tax difference tidak berpengaruh terhadap pertumbuhan laba.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: tax to book ratio, book tax difference, pertumbuhan laba.
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Faculty of Economics > 52 Management Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 15 Feb 2016 09:09
Last Modified: 15 Feb 2016 09:09
URI: http://repository.maranatha.edu/id/eprint/18730

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