The Effect of Income Smoothing and Company Size on the Earnings
Response (Market Reaction) of Food and Beverage Companies on the Indonesia Stock Exchange Surabaya
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Institusion
Universitas Darul ulum
Author
Yasin, Mohamad Zulkifli
Subject
Akuntansi
Datestamp
2024-09-23 05:41:10
Abstract :
This research intends to understand the effect of (1) Profit Equalization on Market Reaction in Food and Beverage companies listed on the Indonesia Stock Exchange Surabaya in 2020-2023, (2) Company Size on Market Reaction in Food and Beverage companies listed on the Indonesia Stock Exchange Surabaya in 2020- 2023, (3) Profit Equalization, and Company Size simultaneously (simultaneously) on Market Reaction in Food and Beverage companies listed on the Indonesia Stock Exchange in 2020-2023. The observation in this research is that there are 84 Food and Beverage companies listed on the Indonesia Stock Exchange Surabaya in 2020- 2023. Sampling uses the purposive sampling method and samples are taken from 8 companies. The data accumulation technique is done through documentation studies. The data elaboration method used multiple linear regression analysis with Eviews 12. The data elaboration technique uses descriptive statistical analysis, normality test, autocorrelation test, heteroscedasticity test, T-test, and F test. Observation results show: (1) Profit Equalization has no effect on Market Reaction, (2) Company Size has no influence on Market Reaction, (3) Profit Equalization and Company Size simultaneously have no effect on Market Reaction.
This research intends to understand the effect of (1) Profit Equalization on Market Reaction in Food and Beverage companies listed on the Indonesia Stock Exchange Surabaya in 2020-2023, (2) Company Size on Market Reaction in Food and Beverage companies listed on the Indonesia Stock Exchange Surabaya in 2020- 2023, (3) Profit Equalization, and Company Size simultaneously (simultaneously) on Market Reaction in Food and Beverage companies listed on the Indonesia Stock Exchange in 2020-2023. The observation in this research is that there are 84 Food and Beverage companies listed on the Indonesia Stock Exchange Surabaya in 2020- 2023. Sampling uses the purposive sampling method and samples are taken from 8 companies. The data accumulation technique is done through documentation studies. The data elaboration method used multiple linear regression analysis with Eviews 12. The data elaboration technique uses descriptive statistical analysis, normality test, autocorrelation test, heteroscedasticity test, T-test, and F test. Observation results show: (1) Profit Equalization has no effect on Market Reaction, (2) Company Size has no influence on Market Reaction, (3) Profit Equalization and Company Size simultaneously have no effect on Market Reaction.
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