Research Article
The Influence of Profitability, Liquidity and Book Tax Differences toward Profit Growth (Study on Companies Listed in the Compass Index 100, 2013-2017)
@INPROCEEDINGS{10.4108/eai.5-8-2020.2301178, author={Rina Mudjiyanti and Alfalisyado Alfalisyado and Nur Cahya CW and Lela Tri Maynita}, title={The Influence of Profitability, Liquidity and Book Tax Differences toward Profit Growth (Study on Companies Listed in the Compass Index 100, 2013-2017)}, proceedings={Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2020}, month={10}, keywords={profitability liquidity y permanent differences temporary differences profit growth}, doi={10.4108/eai.5-8-2020.2301178} }- Rina Mudjiyanti
Alfalisyado Alfalisyado
Nur Cahya CW
Lela Tri Maynita
Year: 2020
The Influence of Profitability, Liquidity and Book Tax Differences toward Profit Growth (Study on Companies Listed in the Compass Index 100, 2013-2017)
ICBAE
EAI
DOI: 10.4108/eai.5-8-2020.2301178
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,
