Profit Growth Influenced By Book Tax Difference And Dividend Policy
Abstract
This study aims to determine Profit Growth is influenced by Book Tax Diference and Dividend Policy on the type of research used in this study is quantitative research. Based on the purposive sampling method, a total sample of 51 was obtained. The population in this study was LQ index 45. This study used the type of secondary data obtained directly from the object under study, then processed using the Eviews version 9. The results of this study were Book Tax Variables. Diference has a significant effect on Profit Growth. Dividend Policy Variables do not have a significant effect on Profit Growth. Book Tax Diference and Dividend Policy variables have a simultaneous influence on Profit Growth.
Keywords: Book Tax Difference, Dividend Policy, Profit Growth
References
Adianto, & Sugiyanto. (2019). Pengaruh Pelatihan dan Pengembangan Kerja terhadap Kinerja Karyawan PT Bank Negara Indonesia (Persero) Tbk. Prosiding Seminar Nasional, 7(4), 499–509.
Amos, R, B,. & Abdul, R. (2014). Pengaruh Book Tax Differences Terhadap Pertumbuhan Laba Diponegoro Journal Of Accounting Volume 03 Nomor 02 Tahun 2014, Halaman 1-13
Andyka, E. (2019) Pengaruh Kepemilikan Manajerial Dan Book Tax Differences Terhadap Pertumbuhan Laba (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Dasar Dan Kimia, Dan Sub Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017). Universitas Pamulang, Tangerang Selatan.
Anggraeni, S. O., & Ardini, L. (2020). PENGARUH KINERJA KEUANGAN, KEBIJAKAN DIVIDEN, DAN KEPEMILIKAN MANAJERIAL TERHADAP PERTUMBUHAN LABA. Jurnal Ilmu dan Riset Akuntansi (JIRA), 9(8).
Budi, H, Manurung. (2017). Pengaruh Kebijakan Dividen Dan Pertumbuhan Pendapatan Terhadap Pertumbuhan Laba Jurnal Ilmiah Akuntansi Dan Keuangan (Infak) Volume 3 Nomor 2, Juni 2017issn 2356-4482
Cahyanti, S. (2018). Pengaruh Rasio Keuangan dan Pertumbuhan Laba terhadap Kebijakan Dividen pada Perusahaan Manufaktur di BEI. Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI), 3(2), 739-754.
Febrianty, F. (2017). Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Perusahaan Perbankan. Eksis: Jurnal Riset Ekonomi dan Bisnis, 12(2), 109-125.
Ghozali, (2013). Aplikasi Analisis Multivariate Dengan Program Ibm Spss. Semarang : Undip
Hakim, L., Sunardi, N. (2017). Determinant of leverage and it's implication on company value of real estate and property sector listing in IDX period of 2011-2015. Man in India, 97(24), pp. 131-148.
Harras, H., Sugiarti, E., & Wahyudi, W. (2020). Kajian Manajemen Sumber Daya Manusia Untuk Mahasiswa.
Husain, T., & Sunardi, N. (2020). Firm's Value Prediction Based on Profitability Ratios and Dividend Policy. Finance & Economics Review, 2(2), 13-26.
Husna, A., Adel, J. F., Munthe, I. L. S., & Aprilyani, P. PENGARUH PENDAPATAN, BIAYA OPERASIOANAL, PERPUTARAN PERSEDIAN, TERHADAP LABA BERSIH PADA SPBU Se-PULAU BINTAN.
Inda, P, Pertiwi. (2019) Pengaruh Capital Adequacy Ratio, Ukuran Perusahaan Dan Kepemilikan Manajerial Terhadap Pertumbuhan Laba Skripsi Universitas Muhammadiyah Sumatera Utara
Indawati, I., & Anggraini, A. (2019). PROFITABILITAS MEMODERASI FINANCIAL LEVERAGE DAN PERTUMBUHAN PERUSAHAAN TERHADAP PERATAAN LABA. EkoPreneur, 1(1), 31-49.
Jensen, M. C And Meckling, W.H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal Of Financial Economics, Oktober, 1976, V. 3, No. 4, Pp. 305-360.
Kadim, A., Sunardi, N & Husain, T. (2020). The modeling firm's value based on financial ratios, intellectual capital and dividend policy.Accounting, 6(5), 859-870.
Kieso, Donald E; Jerry J. Waygant; Terry D, Warfield. 2007. Akuntansi Intermediate. Edisi Ke 12,. Erlangga. Jakarta.
Manurung, B. H., & Kartikasari, D. (2017). Pengaruh Kebijakan Dividen dan Pertumbuhan Pendapatan terhadap Pertumbuhan Laba pada Perusahaan Manufaktur. Jurnal Ilmiah Akuntansi dan Keuangan (INFAK), 3(2).
Murhadi, W.R. 2015. Analisis Laporan Keuangan. Salemba Empat,
Jakarta.
Nadi, L., & Wenten, I. K. (2020). Studi Kelayakan Bisnis.
Nardi Sunardi Et Al (2020). Determinants of Debt Policy and Company’s Performance, International Journal of Economics and Business Administration Volume VIII Issue 4, 204-213
Nuraini, D. (2017). Pengaruh Return On Asset (Roa), Return On Equity (Roe), Dan Firm Size Terhadap Rating Obligasi Syariah/Sukuk Pada Bni Syariah Dan Bank Muamalat Indonesia Periode 2013-2016 (Bachelor's thesis, Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta).
Romadhina, A. P. (2020). Pengantar Ilmu Ekonomi Mikro Dan Makro.
Sabila, G. F., & Mujaddid, F. (2018). Pengaruh pembiayaan umkm dan rasio keuangan terhadap pertumbuhan laba bank umum syariah di indonesia. Jurnal Ekonomi Islam, 9(2), 119-135.
Sari, L. P., & Widyarti, E. T. (2015). Analisis Pengaruh Rasio Keuangan terhadap Pertumbuhan Laba (Studi Kasus: Perusahaan Food and Beverages yang terdaftar di Bursa Efek Indonesia periode 2009 sampai dengan 2013) (Doctoral dissertation, Fakultas Ekonomika dan Bisnis).
Sary, S., & Putri, V. R. (2017). Pengaruh Book Tax Differences Terhadap Pertumbuhan Laba. Jurnal Akuntansi Keuangan dan Bisnis, 10(1), 39-51.
Sela ,O, A. (2020). Pengaruh Kinerja Keuangan, Kebijakan Dividen,Dan Kepemilikan Manajerialterhadap Pertumbuhan Laba. Jurnal Ilmu Dan Riset Akuntansi Olume 9, Nomor 8, Agustus 2020 E-Issn: 2460-0585
Sugiyanto, S., & Tukiyat, T. (2021). Financial Contagion and Good Corporate Governance on Bank Companies Performance in Indonesian Stock Exchange. EAJ (Economic and Accounting Journal), 4(3), 164-178.
Sugiyono, (2017). Metode Penelitian Kuantitatif Kualitatif Dan R&D. Alfabeta.: Bandung
Sujarweni, V. W. (2019). Statistik untuk Bisnis dan Ekonomi.
Sunyoto, M., Fathonah, E. S. (2015). Mana-jemen Keuangan Untuk Perusahaan.
Yogyakarta: Center of Academic Pub-lishing Service.
Vidiyanna, R, Putri, S.E., M.Si Dan Sary,S.E. (2017). Pengaruh Book Tax Differences Terhadap Pertumbuhan Laba Jurnal Akuntansi Keuangan Dan Bisnis Vol. 10, No. 1, Mei 2017, 39-51 Issn 2085-0751
Waluyojati, P., & Sugiyanto, S. (2021). Pengaruh Covid-19 Terhadap Pendapatan Ojek Online. HUMANIS (Humanities, Management and Science Proceedings), 1(2).
Wardana, D. P. (2014). Pengaruh Book-tax Differences dan Struktur Kepemilikan terhadap Relevansi Laba. Jurnal Keuangan dan Perbankan, 16(2).
Windarti, E. R., & Sulistiani, D. (2015). Pengaruh book tax differences dan arus kas terhadap pertumbuhan laba. EL MUHASABA: Jurnal Akuntansi (e-Journal), 6(1), 111-125.
Zdulhiyanov, M. (2015). Pengaruh Book Tax Differences Terhadap Persistensi Laba. Fakultas Ekonomi. Universitas Negeri Padang.
Downloads
Published
Issue
Section
License
Open Access
HUMANIS (Humanities, Management and Science Proceedings) is a national peer reviewed and open access journal that publishes significant and important research from all area of agroindustry.
This journal provides immediate open access to its content that making research publish in this journal freely available to the public that supports a greater exchange of knowledge.
Copyright
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
Disclaimer
No responsibility is assumed by publisher and co-publishers, nor by the editors for any injury and/or damage to persons or property as a result of any actual or alleged libelous statements, infringement of intellectual property or privacy rights, or products liability, whether resulting from negligence or otherwise, or from any use or operation of any ideas, instructions, procedures, products or methods contained in the material therein.
