This study aimed to know the influence of slovency, probability and size company of income smoothing in the sector industrial goods comsumption listed on the indonesian stock exchange. This research is based on theories such as Agency Theory which explains that the practice of income smoothing is influenced by the conflict of interest between the management (agent) and the owner (principal) that arises when each party seeks to achieve or maintain the desired level of prosperity. The sample in this study is determined by Purposive Sampling method based on the criteria of the consumer goods sector companies listed on the stock exchange indonesian and never delisted during the period 2014-2017, to obtained a sample of 26 company. This research used regression model of panel data. The result of this research concludes the result of f test jointly Solvabilitas, Profitability and Size have significant influence to Profit Income. And t test result (partial) Partially variable Solvability and Size Company have positive and significant effect to income smoothing. While Profitability variable has a negative and significant effect to income smoothing. The value of determination coefficient is 91,14% and it can be concluded that Debt to Equity Ratio, Profitability, and Size able to explain variable of Benefit of Earnings.Keywords: Income Smoothing, Solvency, Profitability and Company Size.
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