Valerian, Davin and Kurnia, Ratnawati (2018) Pengaruh Rasio Solvabilitas, Aktivitas, Likuiditas dan Book Tax Differences terhadap Pertumbuhan Laba. Ultima Accounting : Jurnal Ilmu Akuntansi, 10 (2). ISSN 2085-4595
Full text not available from this repository.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.
| Item Type: | Article |
|---|---|
| Keywords: | Activity Ratio, Book Tax Differences, Liquidity Ratio, Profit Growth, Solvability Ratio |
| Subjects: | 300 Social Sciences > 330 Economics > 336 Public Finance > 336.2 Taxes and Taxation 300 Social Sciences > 330 Economics > 338 Production (Agriculture, Business Enterprise, Extraction of Minerals, General Production) > 338.9 Economic Development and Growth |
| Divisions: | Faculty of Business > Accounting |
| Depositing User: | Administrator UMN Library |
| Date Deposited: | 13 Dec 2021 04:37 |
| Last Modified: | 26 May 2023 03:12 |
| URI: | https://kc.umn.ac.id/id/eprint/19514 |
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