PENGARUH INCOME SMOOTHING DAN UKURAN PERUSAHAAN TERHADAP EARNING RESPON PADA PERUSAHAAN MANUFAKTUR SEKTOR PROPERTI, REAL ESTATE, DAN KONTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2021

Authors

  • Linda junitha sari Universitas Widya Gama Mahakam Samarinda
  • Umar Hi Salim Universitas Widya Gama Mahakam Samarinda
  • Agus Riyanto Universitas Widya Gama Mahakam Samarinda

Abstract

this study aims to determine the effect on income smoothing and company size  on market reaction in manufacturing companies in the property, real estate and building construction sector listed on the IDX for the 2017-2021 period. the method in this research is descriptive quantitative. the sampling method used purposive sampling, namely 55 data. the result of the analysis between these variable are explained using multiple linier regresion analysis method. the results of the analysis in this study state the income smoothing has a positive effect on market reactions, ompany size has a positive effect on market reactions.

keyword: income smoothing, size, earning respon

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Published

2023-11-20

Issue

Vol. 1 No. 3 (2023): November 2023

Section

Articles