Outline Journal of Economic Studies
Vol. 1 No. 2: June - September 2022

The Effect of Operating Cash Flows and Book Tax Differences on Profit Growth in Large Trading and Small Trading Sub-Sector Companies Listed on the Indonesia Stock Exchange

Cindy Ramli (Unknown)



Article Info

Publish Date
29 Sep 2022

Abstract

This study aims to determine the effect of operating cash flow and book tax difference on profit growth in large and small trading sub-sector companies listed on the Indonesia Stock Exchange. The research methodology used is a quantitative descriptive method. The population in this study are large and small trading sub-sector companies totaling 61 companies. The results of the research analysis show that operating cash flow has no significant effect on profit growth in large trading and small trading sub-sector companies based on the results of partial hypothesis testing. The results of the research analysis show that Book Tax Difference has a significant effect on Profit Growth in Large Trading and Small Trade Sub-Sector Companies based on the results of partial hypothesis testing. The results of the research analysis show that Operating Cash Flow and Book Tax Difference have a significant effect on Profit Growth in Large Trading and Small Trading Subsector Companies based on the results of simultaneous hypothesis testing.

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Journal Info

Abbrev

OJES

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Outline Journal of Economic Studies is published by Outline Publishers. The journal is published twice a year in March and September. The editorial accepts general articles covering the economy both nationally and internationally where no other media has ever ...