2018-2022年在印度尼西亚证券交易所上市的制药公司的账面税收差异、经营现金流对流动性的影响

Nurmala, Rina Malahati, Yunita Altin Natanael
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引用次数: 0

摘要

本研究旨在检验和确定账面税差和经营现金流对流动性的影响。此外,本研究还旨在检验账面税收差异和当期经营是否对流动性产生变量影响。本研究使用的人口数量为 9 家公司,使用的地点为 2018-2022 年期间在印度尼西亚证券交易所上市的制药公司。数据分析方法在2020 spss程序的帮助下使用多元线性回归。研究结果表明,自变量对因变量有共同或部分影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
PENGARUH BOOK TAX DIFFERENCE, ARUS KAS OPERASI TERHADAP LIKUIDITAS PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022
This study aims to examine and determine the effect of book tax difference and operating cash flow on the liquidity. In addition, this study also aimsto test whether a variable book tax differences and current operation on the liquidity. The number of population used is 9 companies and the place used in this study are companies pharmacy listed on the Indonesian stock exchange during the 2018-2022 period. Data analysismethod uses multiple linier regression with the help of the 2020 spss program. The results of the study show that either jointly or partially, the independen variable  influential the dependen variable.
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