标题：INFLUENCE OF NET PROFIT MARGIN, ROA, AND FINACIAL LEVERAGE ON INCOME SMOOTHING IN PUBLIC COMPANIES CONSUMER GOODS INDUSTRY SECTOR AND INFRASTRUCTURE, UTILITIES & TRANSPORTATION SECTOR
摘要：Keywords: Income Smoothing, Net Profit Margin, Return on Assets, Financial Leverage. ABSTRACT The objective of this research is to identify factors which have an influence on income smoothing. This research involved public companies of consumer goods industry sector and infrastructure, utilities & infrastructure sector. The sample here consists of 48 company’s consumer goods industry sector and infrastructure, utilities & transportation sectors listed in Indonesia Stock Exchange during five years; from 2004 to 2008, with a subsample of 144 financial statements. Based on the results of multivariate analysis whether simultaneously or separately to the three independent variables, can be known that the variable Margin Net Profit, Return on Assets, and Financial Leverage did not significantly affect the income smoothing.
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