This research aims at analyzing the factors influencing income smoothing action in those companies registered in IDX, particularly those running in pharmaceutical sector industry. The variables used in this research are share price, ownership structure, company size, profitability and leverage.This research uses quantitative approach with logistic regression analysis model. This research uses 2009-2013 period. The number of companies observed in this research is 9 companies.The results of this research show that the share price and profitability variables have no influence on income smoothing action, yet the ownership structure, company size, and leverage variables influence income smoothing action.
| Published by | Universitas Semarang |
| Journal Name | Economics and Business Solutions Journal |
| Contact Phone | - |
| Contact Name | saifudin |
| Contact Email | jseb@usm.ac.id |
| Location | Kota semarang, Jawa tengah INDONESIA |
| Website | ebsj| http://journals.usm.ac.id/index.php/ebsj| |
| ISSN | ISSN : 25806084, EISSN : 25808079, DOI : -, |
| Core Subject | Economy, |
| Meta Subject | Economics, Econometrics & Finance, |
| Meta Desc | The Journal is particularly interested in papers relevant to the whole economic and business issues, comprised of three salient disciplines: (1) economics, (2) business administration, and (3) accounting. |
| Penulis | Saifudin, Udin |
| Publisher Article | Economics Faculty, Semarang University (USM) |
| Subtitle Article | Economics and Business Solutions Journal Vol 1, No 1 (2017): Volume 1, Number 1, 2017 |
| Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
| View Article | http://journals.usm.ac.id/inde… |
| DOI | https://doi.org/10.26623/ebsj.v1i1.… |
| DOI Number | DOI: 10.26623/ebsj.v1i1.622 |
| Download Article [1] | http://journals.usm.ac.id/index.php/ebsj… |
| Download Article [2] | http://download.garuda.ristekdikti.go.id… |
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