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PENGARUH TEMPORARY AND PERMANENT DIFFERENCE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCE SEBAGAI VARIABEL MODERATING
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ABSTRACT
THE EFFECT OF TEMPORARY AND PERMANENT DIFFERENCE ON PROFIT GROWTH WITH SMALL AND LARGE BOOK-TAX DIFFERENCE AS MODERATING VARIABLES
By
MUHAMAD SYAMSU RIZAL
The profit growth is the proxy of persistence and the quality of earnings that can be affected by the permanent difference and the temporary difference. The purpose of this research was to analyze the effect of the temporary difference and permanent difference as well as small and large book-tax difference as moderating variable on profit growth.
The samples in this research were banking companies which are listed in Indonesia Stock Exchange in 2015-2017. The samples selection using purposive sampling and it has obtained a total of 32 companies to be sampled. This study uses secondary data in the form of annual reports. The research hypothesis was tested using the classical assumption test, descriptive analysis and multiple linear regressions with moderating variables using SPSS 24.
The results showed that the temporary difference variable had a significant effect on profit growth (0.041 0.05). Small and large book-tax difference variables also had no significant effect on the relationship between temporary and permanent difference with profit growth.
Keywords: Profit Growth, Temporary Difference, Permanent Difference,
and Small and Large Book-Tax Difference.
ABSTRAK
PENGARUH TEMPORARY AND PERMANENT DIFFERENCE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCE SEBAGAI VARIABEL MODERATING
Oleh
MUHAMAD SYAMSU RIZAL
Pertumbuhan laba adalah proksi dari persistensi dan kualitas laba yang dapat dipengaruhi oleh permanent difference dan temporary difference. Tujuan penelitian ini adalah untuk menganalisis pengaruh temporary difference dan permanent difference serta small and large book tax difference sebagai variabel moderating terhadap pertumbuhan laba.
Sampel dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2017. Pemilihan sampel menggunakan purposive sampling dan diperoleh sebanyak 32 perusahaan untuk dijadikan sampel. Penelitian ini menggunakan data sekunder yang berupa annual report.
Hipotesis penelitian diuji menggunakan uji asumsi klasik, analisis deskriptif dan
regresi linier berganda dengan variabel moderating menggunakan alat bantu program SPSS 24.
Hasil penelitian menunjukkan variabel temporary difference berpengaruh signifikan terhadap pertumbuhan laba (0,0410,05). Variabel small and large book tax difference juga tidak berpengaruh signifikan terhadap hubungan antara temporary and permanent difference dengan pertumbuhan laba.
Kata kunci: Pertumbuhan Laba, Temporary Difference, Permanent
Difference, dan Small and Large Book Tax Difference.
MUHAMAD SYAMSU RIZAL
MUHAMAD SYAMSU RIZAL - Personal Name
3 OKTOBER 2018
R 657 MUH p
657
Skripsi
Indonesia
UNILA
2018
Bandar Lampung
Skripsi
R. WEDDIE ADRIYANTO, S.E., M.Si., CA.,CPA.
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