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.
| Journal Name | Economics and Business Solutions Journal |
| Published by | Universitas Semarang |
| Contact Email | jseb@usm.ac.id |
| Contact Phone | - |
| Contact Name | saifudin |
| 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 |
| Subtitle Article | Economics and Business Solutions Journal Vol 1, No 1 (2017): Volume 1, Number 1, 2017 |
| Publisher Article | Economics Faculty, Semarang University (USM) |
| View Article | http://journals.usm.ac.id/inde… |
| Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
| 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… |
Informasi yang terkait dengan THE FACTORS INFLUENCING INCOME SMOOTHING ACTION OF PHARMACEUTICAL COMPANIES LISTED IN IDX
The The Lord of the Rings The Chronicles of Narnia: The Lion, the Witch and the Wardrobe The Chronicles of Narnia: The Lion, the Witch and the Wardrobe (lagu tema) The Lord of the Rings: The Return of the King (film) Cut the Rope The Return of the Fellowship of the Ring to the Two Towers The Lord of the Rings: The Fellowship of the Ring (film) The Chronicles of Narnia: The Voyage of the Dawn Treader (lagu tema) The Sun, The Moon & The Hurricane The Simpsons The Collected Works of the Roches The Chronicles of Narnia: The Voyage of the Dawn Treader The Restaurant at the End of the Universe All t…
he Love in the World (lagu The Corrs) The Pakubuwono The Temptations The Matrix The House of the Dead 2 The Works (album The Corrs) The House of the Dead The Tale of the Pie and the Patty-Pan The Honourable The Claw of the Conciliator The Sword of the Lictor Night of the Day of the Dawn of the Son of the Bride of the Return of the Revenge of the Terror of the Attack of the Evil, Mutant, Alien, Flesh Eating, Hellbound, Zombified Living Dead Part 2: In Shocking 2-D The Hitchhiker's Guide to the Galaxy (novel) The Witness Of The Sunset Down in the Alley The Best of The Proclaimers The Gangster, the Cop, the Devil The Platinum's on the Wall The Sword in the Stone (film 1963) The Sorcerer and the White Snake The Book and the Sword Avatar: The Last Airbender – The Search The Cricket on the Hearth The Princess and the Frog The Promise (album Fly to the Sky) The Originals (seri televisi) The Moon That Embraces the Sun The Butcher, the Chef and the Swordsman The Woman in the Dunes The Lord of the Rings: The Two Towers (film) Alvin and the Chipmunks: The Squeakquel The Corrs: Live at the Royal Albert Hall The Man in the Iron Mask (film 1998) The Right Time (lagu The Corrs) The Comment The
