PENGARUH NORMAL DAN ABNORMAL BOOK-TAX DIFFERENCES TERHADAP BIAYA MODAL EKUITAS

Pratita, Irmas (2012) PENGARUH NORMAL DAN ABNORMAL BOOK-TAX DIFFERENCES TERHADAP BIAYA MODAL EKUITAS. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Irmas Pratita, 2012: The influence of Normal and Abnormal Book-Tax Different to cost of equity. Advisors: (I) Tresno Eka Jaya, SE., M.Ak.; (II) Dian Citra Aruna, SE, M.M This research aims to test the influence of Normal and Abnormal Book-Tax different to the cost of equity with simultaneous tests and partial. This study sample was nonfinancial industry firms listed on the Stock Exchange in period 2009. The number of samples used in this research was 36 companies comprising the industry which comply with the criteria for purposive sampling in this research. This study uses multiple regression analysis. This research proves that Normal Book-Tax Different significantly influenced the cost of equity with 4.1% and Abnormal Book-Tax Different significantly influenced the cost of equity with 1.3%. Normal Book-Tax Different and Abnormal Book-Tax Different simultaneous significantly influenced of cost of equity with 3.9%. The coefficient of this research showed a low value of 12.8%. Normal Book-Tax Different and Abnormal Book-Tax Different variables can explain the cost of equity amounting to 12.8%. This indicates that Normal and Abnormal Book-Tax Different explained the cost of equity on 12.8%, meanwhile others can explained with other factors.

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