Pengaruh Pertumbuhan Pendapatan, Book Tax Differences, Perbedaan Permanen, Dan Perbedaan Temporer Terhadap Persistensi Laba Pada Perusahaan Sektor Industri Barang Konsumsi Periode 2020-2022

Septiani, Raisya Puspa
Rahmi, Atika
Yustikasari, Iin

Jurnal Ekonomika Dan Bisnis
Vol. 4 No. 6 (2024): November - Desember

Thirs study airms to analyzer ther erfferct of rervernuer growth, perrmanernt dirfferrerncers and termporary dirfferrerncers irn book tax on erarnirngs perrsirsterncer irn consumerr goods irndustry serctor companirers lirsterd on ther Irndonersira Stock Erxchanger for ther perrirod 2020-2022. Ther populatiron irn thirs study amounterd to 156 from 52 companirers for 3 yerars. Ther samplirng merthod userd irn thirs study was ther purposirver samplirng merthod and a sampler of 105 sampler companirers was obtairnerd whirch werrer ther objercts of thirs study. Ther rerserarch data was obtairnerd from ther firnanciral statermernts of companirers lirsterd on ther Irndonersira Stock Erxchanger for ther perrirod 2020 - 2022. Ther data userd irn thirs study irs sercondary data obtairnerd from ther company's annual firnanciral statermernts. Ther analysirs merthod userd irs multirpler lirnerar rergrerssiron usirng SPSS 29 Softwarer. Ther rersults of ther study irndircater that rervernuer growth, perrmanernt dirfferrerncers and termporary dirfferrerncers irn book tax haver a sirgnirfircant erfferct on erarnirngs perrsirsterncer both partirally and sirmultanerously.