BibTex Citation Data :
@article{DJA3279, author = {Nur Aini Rosanti and Zulaikha Zulaikha}, title = {PENGARUH BOOK TAX DIFFERENCES TERHADAP PERUBAHAN LABA}, journal = {Diponegoro Journal of Accounting}, volume = {0}, number = {0}, year = {2013}, keywords = {book tax differences, permanent differences, temporary differences, earnings change.}, abstract = { This study aims to examine the influence of book tax differences toward earning changes. Earnings change is calculated by subtracting the net income one period ahead with current net income and then divided by the current net income. Independent variables used in this study is temporary differences and permanent differences which are proxy of book tax differences, while the dependent variable is earnings change. The population of this study is the manufacturing companies listed in Indonesia Stock Exchange in 2008-2010. Sampling conducted with a random sampling technique. Based random sampling method, the sample obtained a total of 31 companies. The method of analysis that was used to test the independent variables influence the dependent variable is the multiple regression. The results showed that permanent differences has no significant affect toward earnings change. Temporary differences has no significant affect toward earnings change. }, issn = {2337-3806}, pages = {280--292} url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/3279} }
Refworks Citation Data :
This study aims to examine the influence of book tax differences toward earning changes.Earnings change is calculated by subtracting the net income one period ahead with current netincome and then divided by the current net income. Independent variables used in this study istemporary differences and permanent differences which are proxy of book tax differences, while thedependent variable is earnings change.The population of this study is the manufacturing companies listed in Indonesia StockExchange in 2008-2010. Sampling conducted with a random sampling technique. Based randomsampling method, the sample obtained a total of 31 companies. The method of analysis that wasused to test the independent variables influence the dependent variable is the multiple regression.The results showed that permanent differences has no significant affect toward earningschange. Temporary differences has no significant affect toward earnings change.
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Program Studi AkuntansiFakultas Ekonomika dan BisnisUniversitas DiponegoroJl. Prof. Sudharto, SH – Tembalang, Semarang Jawa Tengah 50275
ISSN : 2337-3806