{"title":"2018年至2018年，印尼证券交易所上市的服务公司以盈利能力衡量和年输率对收入收入的影响","authors":"Rona Pramitasari Siswanto Putri","doi":"10.26740/akunesa.v10n2.p24-35","DOIUrl":null,"url":null,"abstract":"This study aims to determine the effect of company size, profitability, win / lose stock on income smoothing actions in service companies which listed on the IDX during 2015-2018. In this study using quantitative methods and data sourced from company annual reports with logistic regression analysis techniques. The results of the research in the form of variable firm size, profitability, and win / lose stock have no effect on income smoothing or income smoothing.","PeriodicalId":101629,"journal":{"name":"Jurnal Akuntansi AKUNESA","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Pengaruh Ukuran Perusahaan Profitabilitas dan Win/Lose Stock Terhadap Income Smoothing Pada Perusahaan Jasa Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018\",\"authors\":\"Rona Pramitasari Siswanto Putri\",\"doi\":\"10.26740/akunesa.v10n2.p24-35\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to determine the effect of company size, profitability, win / lose stock on income smoothing actions in service companies which listed on the IDX during 2015-2018. In this study using quantitative methods and data sourced from company annual reports with logistic regression analysis techniques. The results of the research in the form of variable firm size, profitability, and win / lose stock have no effect on income smoothing or income smoothing.\",\"PeriodicalId\":101629,\"journal\":{\"name\":\"Jurnal Akuntansi AKUNESA\",\"volume\":\"1 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-01-19\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Akuntansi AKUNESA\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.26740/akunesa.v10n2.p24-35\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Akuntansi AKUNESA","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.26740/akunesa.v10n2.p24-35","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Pengaruh Ukuran Perusahaan Profitabilitas dan Win/Lose Stock Terhadap Income Smoothing Pada Perusahaan Jasa Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018
This study aims to determine the effect of company size, profitability, win / lose stock on income smoothing actions in service companies which listed on the IDX during 2015-2018. In this study using quantitative methods and data sourced from company annual reports with logistic regression analysis techniques. The results of the research in the form of variable firm size, profitability, and win / lose stock have no effect on income smoothing or income smoothing.
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