Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal ARBUS
Talidah, Saffanah
Unknown Affiliation
Economics, Econometrics & Finance Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH KEPEMILIKAN MANAJERIAL, RETURN ON ASSETS DAN KEBIJAKAN LIABILITAS TERHADAP INCOME SMOOTHING PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGES TAHUN 2018 -2023 Rahayu, Sri; Talidah, Saffanah
Accounting Research and Business Journal Vol. 3 No. 1 (2025): Edisi Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i2.92

Abstract

This research aims to determine the influence of Managerial Ownership, Return on Assets andLiability Policy on Income Smoothing in Food and Beverages Sub-Sector Companies Listed on theIndonesia Stock Exchange 2018-2023 partially and simultaneously. This type of research isquantitative research. The data source used is secondary data where sampling is determined bypurposive sampling. The number of samples in this study was 10 from the population of 66 Foodand Beverages Sub-Sector Companies. The data analysis method used is multiple linear regressionanalysis with the prerequisite of classical assumption testing and continued with hypothesistesting, namely the t test to determine the effect partially and the F test to determine itsimultaneously, with a significance level of 5%. The results of this research show that partiallyManagerial 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 Smoothingwith results of 6.124 > 2.00324 sig 0.000 < 0 .05 and Liability Policy has a significant effect onIncome Smoothing with the result 3.779 > 2.00324 sig 0.000 < 0.05. Simultaneously ManagerialOwnership, Return on Assets and Liability Policy influence Income Smoothing with results of18.596 > 2.769 sig 0.000 < 0.05. The Adjusted R Square value in this study was 47.2%, while theremaining 52.8% was influenced by other variables.
Co-Authors SRI RAHAYU