This study aims to the effect of firm size, profitability, financial leverage, and dividend payout ratio practice of income smoothing (case Study on manufacture firm on sector of industry comsumtion Goods listed in Indonesia Stock Exchange Year 2012-2016. The analysis technique used in this research is logistic regression testing analysis. The results showed that financial leverage has positive effect on income smoothing practice. Firm size, profitability, and dividend payout ratio has no effect on income smoothing practice.