The purpose of this, research is to get on amperical evideuce of factors influencing of the practice of income smoothing in financial from lested in indonesia stock exchange. Those factoring including compaines, return on asset, financial leverage and devidend. Payout raatio the hypotesis test is the logistic regression, sample consists of 96 firm the result of hechle index (alcolation showed that income smoothing was practised by used company in jet. Also proved that there was no significant influence. Betcoen companies sizes return on assets, financial leverage and divident payout ratio to prachies of income smoothing.

Key words : companies sizes, return on asset, financial leverage, divident payout ratio practices of income smoothing