EBSJ
Vol 1, No 1 (2017): Economics & Business Solutions Journal

THE FACTORS INFLUENCING INCOME SMOOTHING ACTION OF PHARMACEUTICAL COMPANIES LISTED IN IDX

Udin Saifudin (Semarang University)

Article Info

Publish Date
01 Apr 2017

Abstract

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.

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Journal Info
EBSJ
Website

Abbrev

ebsj

Publisher

Universitas Semarang

Subject

Economics, Econometrics & Finance

Description

Economics and Business Solutions Journal is an International Scientific Journal, published by Fakultas Ekonomi Universitas Semarang (USM), Central Java, Indonesia. Economics and Business Solutions Journal is intended to the national and international scholarly community. The aim of this journal is ...