| This research to analyze the influence of profitability, financial leverage, policy dividend and company growth to the act of income smoothing. The act of smoothing profit is one way used by management to revise the report financial to look stable, quality and interesting. The population of the research is a moving company in the field of finance which is listed on the indonesia stock exchange during the year 2012 to 2014 . The selection of sample with the purposive sampling methods and throw outlier data produce 66 sample . This research put it through statistical descriptive analysis and binary logistic regression analysis to scrutinize the influence of profitability , financial leverage , policy dividends and company growth against the act of income smoothing. The eckel index shows that 66 observation with the percentage 25,8 % did not do the act of income smoothing and 74,2 % do the act of income smoothing during the period of 2012 to 2014 . This showing most finance company in Indonesia for period 2012-2014 doing the act of income smoothing . The results of the analysis research shows that profitability , financial leverage and company growth having the effect the act of income smoothing . While policy dividends has not been affecting on the act of income smoothing. |