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ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP PEMERATAAN LABA

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ABSTRACT ANALYSIS OF THE EFFECT OF MANAGERIAL OWNERSHIP ON INCOME SMOOTHING (Case Study on Registered Stock Index (IDX) 30 on the Indonesia Stock Exchange in 2016-2018) Written by: Axel Wahyu Wicaksono NIM: 1632010 The increasingly fierce business competition makes each company think about how to continue to display the best performance of activities. One practice that can be done was to present financial statements that make it look like company profits are always being maximized. In presenting the financial statements, of course this really needs to be known and approved by the management as the manager of the company. This study aims to analyze the effect of managerial ownership on income smoothing in a company. The population and sample of this research was the annual financial report of 30 stock index companies (IDX) listed on the Indonesia stock exchange in 2016-2018 by using purposive sampling technique, which determines several criteria in the selection of research samples. This research uses descriptive statistics, linearity, correlation, determination, significance test (t test), and simple linear regression analysis. The data that has been collected was processed by the formula on Ms. Excel 2016 and then processed using SPSS 26. The results of the research analysis, found companies in the stock index (IDX) 30 on average shares owned by managerial no more than 1% and the average company does not do income smoothing. As for the correlation value (r) = -0.114, the determination value of 0.013 and a significance value of 0.562 > 0.05 means that there was a very low relationship but there was no significant effect between managerial ownership on income smoothing. Keywords: Managerial Ownership, Income Smoothing