PENGARUH LEVERAGE, UKURAN PERUSAHAAN, PROFITABILITAS, DAN STRUKTUR KEPEMILIKAN MANAJERIAL TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTING)

Abstract

The purpose of this study was to determine the effect of Leverage, Company Size, Profitability
and Managerial Ownership Structure on Income Smoothing Practices (Food and Beverage Sub Sector
in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2018-2022 Period). In this
study, the method used is SPSS vesi 23 to test the data. Using food and beverage sub-sector companies
as a population and using purposive sampling criteria to determine the sempel, so that 12 companies
were obtained as samples.
From the results of the analysis, it is known that Debt To Equity Ratio has no effect and is
insignificant to earnings smoothing practices (0.090>0.05), Size has a positive and significant effect on
earnings smoothing practices (0.000 <0.05), Return On Asset has no effect and is insignificant to
earnings smoothing practices (0.506>0.05), MNJR has an effect and is significant to earnings smoothing
practices (0.000 <0.05). For simultaneous F testing, the results show that all independent variables used
in this study have a significant effect on earnings smoothing practices (0.506>0.05)