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The purpose of this research is to test the influence of Book Tax Differences which are the perma... more The purpose of this research is to test the influence of Book Tax Differences which are the permanent / fixed differences and the temporary / time differences to the profit changes on the mining companies which are listed in Indonesia Stock Exchange in 2010-2014 periods. The hypotheses in this research i.e. (1) the permanent differences have influence to the changes of accounting profit on the next periods. (2) The temporary differences have influence to the changes of accounting profit on the next periods.The samples are 21 mining companies which are listed in Indonesia Stock Exchange (IDX) and these mining companies have been selected by using purposive sampling from 2010 to 2014. From this data, 84 observations have been obtained as the research samples. The financial statement data has been obtained from Indonesia Stock Exchange STIESIA and www.idx.co.id. The quantitative method which has been carried out by using the multiple linear regressions as the analysis technique is applied as the research method.The result of the research shows that: (1) the permanent differences have negative influence to the changes of accounting profit on the next periods. The permanent differences have negative influence since the items which exist in the variables are re-added to the fiscal reconciliation. It has shown that the permanent / fixed differences are the shaping component of book tax differences which influence the profit changes one period to the future. (2) The temporary differences have positive influence to the accounting profit on the next period. This variable has positive influence because of the existence of the benefit of the deferred tax. It shows that the temporary / time differences which are the shaping component of book tax differences has influence to the profit changes on the next period.
The purpose of this research is to test the influence of Book Tax Differences which are the perma... more The purpose of this research is to test the influence of Book Tax Differences which are the permanent / fixed differences and the temporary / time differences to the profit changes on the mining companies which are listed in Indonesia Stock Exchange in 2010-2014 periods. The hypotheses in this research i.e. (1) the permanent differences have influence to the changes of accounting profit on the next periods. (2) The temporary differences have influence to the changes of accounting profit on the next periods.The samples are 21 mining companies which are listed in Indonesia Stock Exchange (IDX) and these mining companies have been selected by using purposive sampling from 2010 to 2014. From this data, 84 observations have been obtained as the research samples. The financial statement data has been obtained from Indonesia Stock Exchange STIESIA and www.idx.co.id. The quantitative method which has been carried out by using the multiple linear regressions as the analysis technique is applied as the research method.The result of the research shows that: (1) the permanent differences have negative influence to the changes of accounting profit on the next periods. The permanent differences have negative influence since the items which exist in the variables are re-added to the fiscal reconciliation. It has shown that the permanent / fixed differences are the shaping component of book tax differences which influence the profit changes one period to the future. (2) The temporary differences have positive influence to the accounting profit on the next period. This variable has positive influence because of the existence of the benefit of the deferred tax. It shows that the temporary / time differences which are the shaping component of book tax differences has influence to the profit changes on the next period.