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All Journal Media Ilmiah Akuntansi
Dita Sucilarasati
Universitas Katolik Indonesia Atma Jaya
Economics, Econometrics & Finance Social Sciences

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Hubungan Harga Saham, Struktur Kepemilikan, Ukuran Perusahaan, dan Profitabilitas dengan Tindakan Perataan Laba Dita Sucilarasati; Yanuar Nanok Soenarno
Media Ilmiah Akuntansi Vol. 9 No. 2 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

This study aims to identify the factors that have a relationship with income smoothing actions in manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2018. These factors include stock prices, ownership structure, company size, and profitability. Result of this study are, stock price and profitability have a significant relationship with income smoothing actions, while the ownership structure and company size do not have a significant relationship with income smoothing actions.
Co-Authors Yanuar Nanok Soenarno