This research aims to define the influence of profitability, financial leverage, policy dividend, and the company’s size as moderating variables to income smoothing practice. The sample in this study was conducted with purposive sampling,and we obtained 35 companies as the sample. The Results of the analysis show thatProfitability and Financial Leverage influenced the Income Smoothing Practice, Dividend Policy did not influence Income Smoothing Practice, and The Size of The Company could moderate Profitability and Financial Leverage on Income Smoothing Practice, but The Size of The Company could not moderate Dividend Policy to Income Smoothing Practice.