Abstract
This study aims to analyze whether Profitability, Financial Risk, Company’s Value, Managerial and Public Ownership Structure; and the company size influence the practices of Income Smoothing or not. In this study, income smoothing is measured by Eckel index which is different from previous studies. The population of  the study is companies listed on the Indonesian Stock Exchange from 2007 to 2011. The sample selection uses purposive sampling method. There are 285 data meet the criteria and free from outlier data. Moreover, data analysis technique uses multiple linear regression. The finding of the study shows that partially profitability, managerial ownership structure and company size significantly influence the income smoothing. Meanwhile, financial risk, the company’s value and ownership structure of public have no significant influence toward income smoothing. Simultaneously, profitability, financial risk, the company’s value, managerial and public ownership structure; and the company size have a significant influence on income smoothing. 
Keywords: Income Smoothing, Profitability, Financial Risk, Managerial Ownership Structure, Public Ownership Structure. 

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