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- W4386050614 abstract "This study aims to determine the effect of Profitability, Leverage, Company Size on Income Smoothing in Pharmaceutical Companies listed on the Indonesia Stock Exchange. This research was conducted at pharmaceutical companies listed on the Indonesia Stock Exchange. The sample determination method uses purposive sampling by taking into account the availability of financial report information for the 2017-2021 period, a total of 55 samples consisting of 11 companies with a 5 year period. The data used in this research is secondary, namely the financial reports of the Indonesia Stock Exchange (IDX) for 2017-2021. In this study the technique used is multiple linear regression analysis. The results of the analysis show that there is a significant effect of Profitability, Leverage and Company Size together on Income Smoothing in pharmaceutical companies listed on the Indonesia Stock Exchange. There is a significant effect of Profitability on Income Smoothing in pharmaceutical companies listed on the Indonesia Stock Exchange. While Leverage and Company Size partially have no significant effect on Income Smoothing in pharmaceutical companies listed on the Indonesia Stock Exchange." @default.
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- W4386050614 date "2023-08-21" @default.
- W4386050614 modified "2023-10-10" @default.
- W4386050614 title "The Influence of Profitability, Leverage and Company Size on Income Smoothing in Pharmaceutical Companies on the Indonesian Stock Exchange" @default.
- W4386050614 doi "https://doi.org/10.47747/icbem.v1i1.1249" @default.
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