<![CDATA[This study aims to analyze the effect of company size, return on assets, cash holding, financial leverage and net profit margins on income smoothing in the manufacturing sector companies in consumer goods listed on the Indonesia Stock Exchange in 10 companies for the 2015-2018 period. This hypothesis testing uses panel data analysis model regression to test the effect of company size, return on assets, cash holding, financial. The test results of five independent variables using panel data regression obtained size, Return On Assets, cash holding, and net profit margin did not affect income smoothing. While financial leverage has a positive effect on income smoothing.Keywords : Company Size , Return On Asset , Cash Holding, Financial Leverage , and Net Profit Margin ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan , return on asset, cash holding , financial leverage dan net profit margin terhadap perataan laba di perusahaan manufaktur sector industry barang konsumsi yang terdaftar di Bursa Efek Indonesia di 10 perusahaan untuk periode 2015-2018. Pengujian hipotesis ini menggunakan regresi data panel model analisis untuk menguji pengaruh ukuran perusahaan , return on asset, cash holding , financial levarge dan net profit margin . Perataan laba di ukur menggunakan indeks eckel . Hasil tes dari lima Variabel independen menggunakan regresi data panel didapatkan Ukuran perusahaan, return on asset, cash holding , dan net profit margin tidak berpengaruh terhadap perataan laba . Sedangkan Financial leverage berpengaruh positif terhadap perataan laba . Kata kunci : Ukuran Perusahaan , Return On Asset , Kas Holding , keuangan Leverage,laba bersih]]>
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