The Influence of Profitability, Liquidity and Book Tax Differences toward Profit Growth (Study on Companies Listed in the Compass Index 100, 2013-2017)

Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia Pub Date : 1900-01-01 DOI:10.4108/eai.5-8-2020.2301178

Rina Mudjiyanti, Alfalisyado Alfalisyado, Nur Cw, Lela Maynita

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引用次数: 1

Abstract

. This research aims to test the influence of profitability, liquidity and book tax differences on profit growth. Profitability is measured by ROE (Return On Equity), while liquidity is measured by CR (Current Ratio), and book tax differences proxy ed by permanent differences and temporary differences. Profit growth is very useful for internal companies to see corporate performance and external companies, it is useful for investors and creditors for making investment decisions. The population of this research is a company listed in the compass index 100 for the period 2013-2017. By purposive sampling method, the number of samples obtained are 86 data. The analysis method of this research used multiple linear regression. The result shows that profitability has a negative effect on the profit growth, while liquidity, the book tax differences have no effect on the profit growth,

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盈利能力、流动性和账面税差异对利润增长的影响(2013-2017年Compass Index 100成分股公司研究)

．本研究旨在检验盈利能力、流动性和账面税收差异对利润增长的影响。盈利能力由ROE(净资产收益率)衡量，而流动性由CR(流动比率)衡量，账面税收差异由永久差异和临时差异代替。利润增长对于内部公司和外部公司看到公司业绩非常有用，对于投资者和债权人做出投资决策非常有用。本研究对象为2013-2017年指南针指数100强企业。采用目的抽样法，获得的样本数量为86个数据。本研究的分析方法采用多元线性回归。结果表明，盈利能力对利润增长有负向影响，而流动性、账面税收差异对利润增长没有影响;

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia

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