Ramadhan, Dicky (2019) Pengaruh Book Tax Differences Terhadap Perubahan Laba (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh perbedaan permanen dan perbebedaan temporer dari book tax differences terhadap perubahan laba secara parsial maupun simultan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kuantitatif, yang diukur dengan model regresi linear berganda dengan bantuan aplikasi statistik SPSS 25.0. Populasi dalam penelitian ini adalah sektor perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2017 dengan jumlah 150 perusahaan. Sampel ditentukan berdasarkan metode purposive sampling, maka diperoleh jumlah sampel dalam penelitian ini berjumlah 52 perusahaan, sehingga total obervasi dalam penelitian ini sebanyak 208 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi Bursa Efek Indonesia: www.idx.co.id. Pengujian hipotesis dengan menggunakan uji t dan uji f. Hasil penelitian membuktikan bahwa (1) perbedaan permanen dari book tax differences tidak berpengaruh signifikan terhadap perubahan laba pada perusahaan manufaktur di BEI. Dan (2) perbedaan temporer dari book tax differences berpengaruh signifikan terhadap perubahan laba pada perusahaan manufaktur di BEI periode. ABSTRACT This study aims to determine the effect of permanent differences and temporary differences of book tax differences on the chages profit partially or simultaneously in the manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses a descriptive type of research with a quantitative approach, which is measured by multiple linear regression models with the SPSS 25.0 statistical application. The population in this study is the manufacturing sector listed on the Indonesia Stock Exchange for the period 2014-2017 with a total of 150 companies. The sample was determined based on the purposive sampling method, then obtained the number of samples in this study amounted to 52 companies, so that the total observation in this study were 208 observations. The data used in this study is secondary data. The technique of collecting data uses the documentation method through the official website of the Indonesia Stock Exchange: www.idx.co.id. Testing the hypothesis by using the t test and test f. The results of the study prove that (1) the permanent differences of book tax differences do not significantly influence changes profit in of manufacturing companies listed on the Stock Exchange. And (2) temporary differences from book tax differences have a significant effect on changes profit in the sector of manufacturing companies listed on the Stock Exchange.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 24 Nov 2021 08:59 | ||||||||
| Last Modified: | 24 Nov 2021 08:59 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5982 |
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