PENGARUH BOOK TAX DIFFERENCES, UKURAN PERUSAHAAN DAN ARUS KAS OPERASI TERHADAP PERTUMBUHAN LABA

Abstract

This study aims to examine the effect of Book Tax Differences, Firm Size, and Operating Cash Flow on Profit Growth in consumer non-cyclicals sector companies, specifically in the food and beverage sub-sector, listed on the Indonesia Stock Exchange for the period 2020–2024. The type of research used is quantitative research with secondary data sources, utilizing a purposive sampling method based on predetermined criteria. The results of this study indicate that Book Tax Differences, Firm Size, and Operating Cash Flow simultaneously have a significant effect on Profit Growth. Partially, Book Tax Differences has a significant effect on Profit Growth. Firm Size, on the other hand, does not have a significant partial effect on Profit Growth. Meanwhile, Operating Cash Flow partially has a significant effect on Profit Growth.