PENGARUH PERBEDAAN TEMPORER ANTARA LABA AKUNTANSI DAN PAJAK, PROPRIETARY COST, DAN LIKUIDITAS TERHADAP PERTUMBUHAN LABA

Ayumastutiningsih, Ayumastutiningsih (2014) PENGARUH PERBEDAAN TEMPORER ANTARA LABA AKUNTANSI DAN PAJAK, PROPRIETARY COST, DAN LIKUIDITAS TERHADAP PERTUMBUHAN LABA. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Ayumastutiningsih. The Influence Of Temporary Differences Between Accounting Profit and Tax, Proprietary Cost, and Liquidity Toward Earnings Growth. Faculty of Economics, State University of Jakarta.2014. Advisor :(I) Nuramalia Hasanah, SE., M.Ak.;(II) Rida Prihatni,SE., Akt., M.Si This study aimed to examine the influence oftemporary differences between accounting profit and tax, proprietary costs, and Liquidity toward earnings growth of the companies listed in Indonesia Stock Exchange (IDX) 20112012. The factors examined in this study are temporary differences between accounting profit and tax, proprietary costs, and liquidity as an independent variable, while earnings growth has the dependent variable. This study used a descriptive quantitative method using secondary data and the number of samples collected was thirty- eight (38) that have met the criteria the researchers used purposive sampling. From the data that has been collected and then processed and analyzed using multiple regression analysis with a significance level of 0.05. This research proves temporary differences between accounting profit and tax has no significant influence on earnings growth, proprietary cost has no significant influence on earnings growth, and liquidity has negatively significant influence earnings growth. Temporary differences between accounting profit and tax, proprietary costs, and liquidity together or simultaneously significant influence toward the earnings growth.

Item Type:	Thesis (S1)
Additional Information:	Pembimbing I : Nuramalia Hasanah, SE., M.Ak Pembimbing II: Rida Prihatni, SE., Akt., M.Si
Subjects:	Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Biaya (Cost Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Users 17 not found.
Date Deposited:	02 Mar 2018 02:11
Last Modified:	02 Mar 2018 02:11
URI:	http://repository.fe.unj.ac.id/id/eprint/3451

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