<![CDATA[This research aims to determine whether there is an influence of the debt to capital ratio on income smoothing levels in banking companies registered on BEI in 2017-2022, the influence of asset growth on income smoothing levels in banking companies registered on BEI in 2017-2022, and to find out and analyze the magnitude of the influence of debt to capital ratio, asset growth on income smoothing levels in banking companies registered on BEI in 2017-2022. The population and sample in this research are financial reports of banking companies registered on BEI for 2017-2022. The research method used by researchers is a quantitative research method which aims to determine the influence between two or more variables, where this approach provides a picture of the problem to find the influence between variable X1 (debt to capital ratio) and variable X2 (asset growth) with variable Y (income smoothing) then hypothesis testing is carried out to determine whether the proposed hypothesis is accepted or rejected using multiple linear analysis. From the results of the multiple regression test carried out, the following multiple regression equation was obtained: Y = 27,954 - 1,463,000 X1 – 1,819,000 X2. This means that if variable X1 is increased by one unit, then variable Y will tend to increase by 1,463,000 at a constant of 27,954. and if variable X2 is increased by one unit then variable Y tends to increase by 1,819,000 at a constant of 27,954. From the t test (partial) for the debt to capital ratio variable, a value of 0.666 < ttable (2.571) was obtained and a significance value of 0.553 > 0.05. So the debt to capital ratio variable does not have a positive and significant influence on income smoothing partially. From the t test (partial) for the asset growth variable, a value of 4.355 > ttable (2.571) was obtained and a significance value of 0.002 < 0.05. So the asset growth variable has a positive and significant influence on income smoothing partially. The F test results obtained an Fcount value of 6.392 > Ftable (5.79). So, the variables debt to capital ratio and asset growth have a positive and significant influence on income smoothing in banking companies listed on BEI in 2017-2022 simultaneously. The R-squared result is 0.865 or 86.5%, meaning that the influence of the DCR and Asset Growth variables on Income Smoothing is 86.5% and the remaining 13.5% is influenced by variables outside this research. ]]>
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