The study examines the effect of firm size, firm value, financial leverage, dividen payout ratio, and auditor reputation on income smoothing. The dependent variable applied in the research was income smoothing, while the independent variable was firm size, firm value, financial leverage, dividen payout ratio, and auditor reputation. The population in this study were manufacture companies listed at Indonesia Stock Exchange (IDX) in 2014-2016 period. The sample in the study was selected by purposive sampling, and the data obtained 132 observation samples. The analysis technique used in this study was logistic regression analysis. The result show that financial leverage has a negative effect, while firm size, firm value, dividen payout ratio, and auditor reputation has no effect on the income smoothing.