| This study aimed to analyze the influence of the board of directors contest against income smoothing (income smoothing). Variables board of directors contest mechanism (represented by CEO gender, age, CEO and CFO and CFO, CEO educational background and CFO, and CEO and CFO accounting expertise) to the independent variables, whereas income smoothing (income smoothing) as the dependent variable. The test is performed with multiple regression models. The population of this study is manufacturing companies that go public and listed on the Indonesia Stock Exchange (IDX). The number of samples used in this study is as much 572 the sampling technique is purposive sampling criteria: (1) has been listed on the Indonesia Stock Exchange (IDX), (2) Engaged in the manufacturing industry, (3) Publish the report Annual financial year 2008-2011, (4) It has data on the sex of the board of directors (CEO and CFO), the age of the board of directors (CEO and CFO), the background of the board of directors (CEO and CFO), and the board of directors of accounting expertise (CEO and CFO). The first hypothesis stated CEO Gender influence on the practice of income smoothing is rejected so it can be concluded that CEO gender had no effect on income smoothing practices. The second hypothesis stating CFO gender effect on income smoothing practices is rejected so it can be concluded that the CFO gender had no effect on income smoothing practices. The third hypothesis stated CEO age affects income smoothing practices is received so it can be concluded that the age of the CEO significantly influence income smoothing practices. The fourth hypothesis stated CFO age affect income smoothing practices is received so it can be concluded that the age of CFO significant effect on the practice of income smoothing. The fifth hypothesis stated CEO educational background affect income smoothing practices is received so it can be concluded that the educational background of CEO affect practice income smoothing. The sixth hypothesis stating educational background CFO effect on income smoothing practices is rejected so it can be concluded that no educational background CFO have an influence on the practice of income smoothing hypothesis which states accounting expertise seventh CEO affect practice income smoothing rejected so it can be concluded that the accounting expertise of CEOs do not have a significant effect on the practice of income smoothing. The eighth hypothesis states accounting expertise CFO effect on income smoothing practices rejected so it can be concluded that accounting expertise CFO does not have a significant effect on the practice of income smoothing. |