@thesis{thesis,
		author={Haryanto  Jovan},
		title ={ANALISIS PENGARUH ROA, NPM, DER, DAN SIZE TERHADAP PRAKTIK INCOME SMOOTHING ( STUDI KASUS PADA INDEKS KOMPAS 100 )},
		year={2015},
		url={http://eprints.ukmc.ac.id/7573/},
		abstract={This research studies factors influencing the practices of income smoothing in firms that listed on Indeks Kompas 100. Eckel index is used to measured income smoothing.Independent variable in this research is ROA ( Return On Asset ), NPM ( Net Profit Margin ), DER ( Debt To Equity Ratio ), and Size. Research population includes all firms that listed on Indeks Kompas 100 from 2011-2014. Sample consists of 73 firms. Data are analyzed using binary logistic regrression with results that ROA ( Return On Asset ), NPM ( Net Profit Margin ), DER ( Debt To Equity Ratio ), and Size does not affect income smoothing practice.


Keywords : Income Smoothing, Return On Asset, Net Profit Margin, Debt To Equity Ratio, Size.}
		}