Jurnal Ilmiah Wahana Akuntansi
Vol 12 No 1 (2017): Jurnal Ilmiah Wahana Akuntansi

The influence of temporary differences between accounting and tax revenues, proprietary costs and liquidity on profit growth

NURAMALIA HASANAH (Fakultas Ekonomi Universitas Negeri Jakarta)
RIDA PRIHATNI (Fakultas Ekonomi Universitas Negeri Jakarta)
AYUMASTUTININGSIH AYUMASTUTININGSIH (Fakultas Ekonomi Universitas Negeri Jakarta)



Article Info

Publish Date
31 Jul 2017

Abstract

This study aimed to examine the influence of temporary differences between accounting profit and tax, proprietary costs, and Liquidity toward earnings growth of the companies listed in Indonesia Stock Exchange (IDX) 2011-2012. The factors examined in this study are temporary differences between accounting profit and tax, proprietary costs, and liquidity as an independent variable, while earnings growth has the dependent variable. This study used a descriptive quantitative method using secondary data and the number of samples collected was thirty- eight (38) that have met the criteria the researchers used purposive sampling. From the data that has been collected and then processed and analyzed using multiple regression analysis with a significance level of 0.05. This research proves temporary differences between accounting profit and tax has no significant influence on earnings growth, proprietary cost has no significant influence on earnings growth, and liquidity has negatively significant influence earnings growth. Temporary differences between accounting profit and tax, proprietary costs, and liquidity together or simultaneously significant influence toward the earnings growth.

Copyrights © 2017






Journal Info

Abbrev

wahana-akuntansi

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Wahana Akuntansi online edition with ISSN: 2302-1810 published by the Faculty of Economics, State University of Jakarta, Campus A, in Rawamangun Muka, East Jakarta 13220, Phone (021) 4721227, Fax (021) 4706285. Journal Wahana Akuntansi contains the results of research, conceptual ideas, ...