Abstract :
This study aims to determine the effect of company size, return on invesment (ROI), stock value, and finacial leverage on income smothing practices in companies listed on BEI (Indonesia Stock Exchange)This research method study is quantitative. This study is a population on BEI 2013-2015, a total of 23 companies. Using multiple regression statistical test F and test T for techniques of data analysis.This result of the research that income smothing practices can be done if: (1) the larger of company, (2) the lower of profitability, (3) the higher level of financial leverage, and (4) the higher stock value of the company.
Keywords: income smoothing, company size, stock value, return on investment, financial leverage.