Pengaruh Beda Tetap dan Beda Temporer Terhadap Laba Bersih Perusahaan Perdagangan yang Terdaftar di BEI Tahun 2015-2018

Abstract

The purpose of this study is to determine the effect of permanent and temporarydifferences on net profit. Case studies were carried out on trading companies listed on theIndonesia Stock Exchange (IDX). The method used in this research is descriptive analysismethod, classic assumption test and multiple linear regression analysis. The data source used issecondary data, the type of data is quantitative data. The sampling technique uses purposivesampling. The sample in this study is permanent difference data, temporary difference data, andnet profit of trading companies listed on the Indonesia Stock Exchange (BEI) in 2015 - 2018.The dependent variable (Y) in this study is net profit. The independent variable (X)includes: fixed difference (X1) and temporary difference (X2). Data analysis method with Eviews10 program.The results showed that simultaneous variable permanent differences and temporarydifferences had a positive and significant effect on net profit from the test results obtained a prob(F-statistic) of 0.000000 <@ 0.05. Partially the variable permanent difference still has asignificant and positive effect on net profit from the test results obtained t-statistic value1.141517 with a significance value of 0.0022 <0.05 and temporary difference variables have asignificant and positive effect on net profit from the test results obtained by the t-value statisticsof 1.589694 with a significance value of 0.0000 <0.05.Keywords: Permanent differences, temporary differences, net profit