Abstract
This research aims at analyzing the factors influencing income smoothing action in those companies registered in IDX , particularly those running in pharmaceutical sector industry. The variable s used in this research are share price, ownership structure, company size, profitability and leverage. This research uses quantitative approach with logistic regression analysis model . This research uses 2009-2013 period . The number of companies observed in this research is 9 companies. The results of this research show that the share price and profitability variables have no influence on income smoothing action , yet the ownership structure, company size, and leverage variables influence income smoothing action.
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