PENGARUH KEPEMILIKAN MANAJERIAL, RETURN ON ASSETS DAN KEBIJAKAN LIABILITAS TERHADAP INCOME SMOOTHING PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGES TAHUN 2018 -2023

Abstract

This research aims to determine the influence of Managerial Ownership, Return on Assets and
Liability Policy on Income Smoothing in Food and Beverages Sub-Sector Companies Listed on the
Indonesia Stock Exchange 2018-2023 partially and simultaneously. This type of research is
quantitative research. The data source used is secondary data where sampling is determined by
purposive sampling. The number of samples in this study was 10 from the population of 66 Food
and Beverages Sub-Sector Companies. The data analysis method used is multiple linear regression
analysis with the prerequisite of classical assumption testing and continued with hypothesis
testing, namely the t test to determine the effect partially and the F test to determine it
simultaneously, with a significance level of 5%. The results of this research show that partially
Managerial Ownership has a significant effect on Income Smoothing with results of 3.787 >
2.00324 sig 0.000 < 0.05, Return on Assets (ROA) has a significant effect on Income Smoothing
with results of 6.124 > 2.00324 sig 0.000 < 0 .05 and Liability Policy has a significant effect on
Income Smoothing with the result 3.779 > 2.00324 sig 0.000 < 0.05. Simultaneously Managerial
Ownership, Return on Assets and Liability Policy influence Income Smoothing with results of
18.596 > 2.769 sig 0.000 < 0.05. The Adjusted R Square value in this study was 47.2%, while the
remaining 52.8% was influenced by other variables.