The purpose of this study was to determine the effect of profitability, firm size,
financial risk and firm value on income smoothing in automotive sector companies
listed on the Indonesia Stock Exchange in the 2015-2019 period). The independent
variables in this study are profitability, firm size, financial risk and firm value, while
the dependent variable is income smoothing. The population in this study is the
automotive sector companies listed on the Indonesia Stock Exchange in the 2015-
2019 period. The data collection technique used is purposive sampling. While the
sample obtained as many as 30 data in accordance with the criteria. The data
analysis techniques used in this research are descriptive statistics, classical
assumption test, multiple regression test and statistical hypothesis testing. Based
on the results show that the profitability variable. Based on the results show that
the variables of profitability, firm size and financial risk have no effect on income
smoothing and firm value has a positive effect on income smoothing.