Jurnal ULTIMA Accounting
Vol 10 No 2 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi

Pengaruh Rasio Solvabilitas, Aktivitas, Likuiditas dan Book Tax Differences terhadap Pertumbuhan Laba

Davin Valerian (Universitas Multimedia Nusantara)
Ratnawati Kurnia (Universitas Multimedia Nusantara)



Article Info

Publish Date
29 Jan 2019

Abstract

Profit growth was important information for investors and company itself to make the right decisions. The objective of this research is to examine empirical evidence about solvability ratio, activity ratio, liquidity ratio, and book tax differences towards profit growth. The objects in this research are retail and manufacturing companies listed at Indonesian Stock Exchange for the period 2014-2015. The data used in this research was secondary data collected from financial statements at Indonesian Stock Exchange. The samples were selected using purposive sampling method. The data analysis technique used in this research is multiple regression. The results of this research showed that book tax differences proxied by permanent differences has significant effect towards profit growth. Then solvability ratio proxied by debt to total asset and debt to equity ratio have no significant effect towards profit gowth. Activity ratio proxied by inventory turnover, liquidity ratio proxied by current ratio, and book tax differences proxied by temporary differences have no significant effect towards profit growth.Keywords: Activity Ratio, Book Tax Differences, Liquidity Ratio, Profit Growth, Solvability Ratio

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Journal Info

Abbrev

Akun

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmu Akuntansi ULTIMA Accounting adalah Jurnal Ilmu Akuntansi yang diterbitkan Program Studi Akuntansi Fakultas Ekonomi Universitas Multimedia Nusantara mulai bulan Desember 2009, terbit secara berkala dua kali dalam setahun yaitu setiap bulan Juni dan Desember. Jurnal Ilmu Akuntansi Ultima ...