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All Journal Diponegoro Journal of Accounting Jurnal Ekonomi Dan Bisnis
Pradipta Febiyanto
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Economics, Econometrics & Finance

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PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL (BOOK-TAX DIFFERENCES) TERHADAP PERTUMBUHAN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011) Pradipta Febiyanto; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.546 KB)

Abstract

This study aims to examine the influence of book tax differences toward earning growth. 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 growth.The population of this study is the manufacturing companies listed in Indonesia Stock Exchange in 2009-2011. Sampling conducted with a purposive sampling method. Based purposive sampling method, the sample obtained a total of 33 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 is negative significant affect toward earnings growth. Temporary differences is negative significant affect toward earnings growth.
Analisis Efektivitas Aplikasi Digital Banking Byond By Bsi Terhadap Kepuasan Nasabah Bank Syariah Indonesia di Kabupaten Pekalongan Pradipta Febiyanto; Muhammad Shofiyuddin
Jurnal Ekonomi dan Bisnis Vol. 28 No. 2 (2025): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v28i2.5890

Abstract

The purpose of this study is to evaluate how well the Byond by BSI digital application affects Pekalongan Regency customers' satisfaction. Efficiency, realibility, fulfillment, privacy, responsiveness, remuneration, and contract are the independent variables that were used in this study. The happiness of customers is the dependent variable. Customers who have utilized the Byond by BSI digital banking application at Bank Syariah Indonesia KCP Pekalongan Ambokembang make up the study's population. The Slovin formula is used in this study's sample, which consists of 90 clients with a 10% error rate. Multiple regression analysis is one method for looking at how independent and dependent variables relate to one another. Multiple regression analysis is one method for looking at how independent and dependent variables relate to one another. This survey indicates that BSI digital banking apps greatly increase customer satisfaction in the following areas: contact, efficiency, dependability, fulfillment, data protection, responsiveness, and compensation.
Co-Authors Muhammad Shofiyuddin Nur Cahyonowati