This study aimed to analys the influence company size, retun on asset, leverage operation, liquidity, and winner/loser stock on the income smoothing practice. This study uses a sample listed on the Stock Exchange period 2012-2016. Sample selection method used was purposive sampling to the sample in accordance with the required criteria. This study uses 275 samples of 55 companies. This analytical methods namely binary logistic regression for dichotomous dependent variable form. The results of this study indicate that company size, return on asset, leverage operation, liquidity, and winner / loser stock have no effect on the practice of income smoothing.