Abstract :
The research aims to examine the effect of book tax differences, financial leverage and company size to the profit growth. Population of this research is listed public company at Indonesia Stock Exchange with food and beverage
company as sample. Sampling method uses purposive sampling method. Samples were collected from 5 food and beverage companies listed in the Indonesia Stock Exchange during 2012 - 2017 period.
Data analysis technique uses classic assumptions test: normality test, autocorrelation test, multicollinearity test, multiple linear regression analysis test, and hypothesis testing: partial test (t test) and simultaneous test (F test). Partially, the results of this study indicate that book tax differences and company size have a significant effect on profit growth, whereas financial leverage does not significant influence on profit growth. Simultaneously, these three variables have not a significant influence on profit growth.