Media Ilmiah Akuntansi
Vol. 9 No. 2 (2021): Media Ilmiah Akuntansi

Hubungan Harga Saham, Struktur Kepemilikan, Ukuran Perusahaan, dan Profitabilitas dengan Tindakan Perataan Laba

Dita Sucilarasati (Universitas Katolik Indonesia Atma Jaya)
Yanuar Nanok Soenarno (Universitas Katolik Indonesia Atma Jaya)

Article Info

Publish Date
31 Oct 2021

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.

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Journal Info
Media Ilmiah Akuntansi
Website

Abbrev

mia

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance Social Sciences

Description

Media Ilmiah Akuntansi (MIA) is biannual publication issued in the month of April and October. Media Ilmiah Akuntansi (MIA) is published by Sekolah Tinggi Ilmu Ekonomi Trisakti and cooperate with Forum Dosen Akuntansi Perguruan Tinggi DKI Jakarta, Compartment of Accounting Educators, Indonesian ...