This study aims to examine the effect of profitability, leverage, Company size and
Company value on income smoothing. This research is quantitative in nature. The
population in this study are food and beverage companies listed on the Indonesia
Stock Exchange (BEl) for the 2014-2019 period The sample selection used a
purposive sampling technique and obtained II companies with a total of 66
observed data. The data analysis method Used is multiple linear regression
analysis using the application of Statistical Package for Sciences (SPSS) version
20. The results of this study indicate that company size and company value has a
positive effect on income smoothing. Meanwhile, the variables of profitability dan
leverage have no effect on income smoothing.