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.