Pengaruh Book Tax Differences Terhadap Pertumbuhan Laba Perusahaan Dengan Net Profit Margin Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018)

Romadon Romadon, Anggita Langgeng Wijaya, M. Agus Sudrajat

Abstract


Profit growth is a proxy for the persistence and quality of earnings which can be affected by permanent
and temporary differences. The purpose of this study is to analyze the effects of temporary and permanent differences with net profit margin as a moderating variable on profit growth. The sample in this study
were manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sample selection used purposive sampling and obtained as many as 55 companies to be sampled. This study uses secondary data in the form of an annual report. The research hypothesis was tested using the classical assumption test, descriptive analysis and multiple linear regression with moderating variables using the SPSS 21 program. The results show that temporary difference variable do not have a significant effect on profit growth. The permanent difference variable also do not have a significant effect on profit growth. The net profit margin variable, it is able to streng then the relationship between temporary and permanent differences in profit growth. Keywords: Profit Growth, Temporary Difference, Permanent Difference and Net Profit Margin

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