Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Putri Indahna Irda
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH MANAJEMEN LABA, LEVERAGE DAN PROFITABILITAS TERHADAP BOOK-TAX DIFFERENCES (BTD) PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) Putri Indahna Irda; Adhisyahfitri Evalina Ikhsan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is designed to investigate the influence of earnings management, leverage and profitability toward book tax differences of Shariah companies in Indonesia. The samples are consistently listed companies in JII (Jakarta Islamic Index) for period 2012-2015. They are collected based on purposive sampling method. The audited financial reports of the sample companies, as the data, are analyzed by utilizing multiple regression analysis. The finding of this research shows that earnings management, leverage and profitability simultaneously influence book tax differences. Partially, earnings management and profitability have influence towardbook tax differences meanwhile leverage does not.
Co-Authors Adhisyahfitri Evalina Ikhsan