2018
DOI: 10.18551/rjoas.2018-06.33
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Effect of Stock Price, Debt to Equity Ratio, Return on Asset, Earning Per Share, Price Earning Ratio and Firm Size on Income Smoothing in Indonesia Manufacturing Industry

Abstract: The study was conducted to observe the income smoothing on the manufacturing company listed on the Indonesian Stock Exchange. Income smoothing is capable to mislead investors in analyzing financial statements and mislead creditors in long-term loan decision making. The research object is manufacturing industry group, basic industry and chemical sector, cement sub-sector listed on BEI since 2005 -2017. The research result exhibits that factors influencing the partial earnings are par value stock, debt to equity… Show more

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Cited by 2 publications
(2 citation statements)
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“…For example, Sofyan Syafri Harahap defines management as a process that utilizes existing people and resources to achieve predetermined organizational goals. (Suparningsih et al, 2018) Another figure is Hasibuan, who defines management as a science and art to manage and make the best use of human and other resources to achieve goals. (Daeng, 2018) Management is also defined by…”
Section: Resultsmentioning
confidence: 99%
“…For example, Sofyan Syafri Harahap defines management as a process that utilizes existing people and resources to achieve predetermined organizational goals. (Suparningsih et al, 2018) Another figure is Hasibuan, who defines management as a science and art to manage and make the best use of human and other resources to achieve goals. (Daeng, 2018) Management is also defined by…”
Section: Resultsmentioning
confidence: 99%
“…Machfoedz (1994) in Budhi et al (2018) defines firm size as a scale that can classify the company's size in various ways such as based on the amount of total assets, log size, market value, and others. Based on signal theory, companies with high total assets will provide positive signals to investors.…”
Section: Firm Sizementioning
confidence: 99%