SUMMARY
The importance of earnings information makes managers often performdysfunctional behavior in managing the profit received by the company one of themis income smoothing. Managers make income smoothing as a stable and nonfluctuating profit is valued as a good achievement. The purpose of this study is toobtain empirical evidence and discussion about the influence of financial leverage,cash holding, and return on assets in income smoothing on all sectorsmanufacturing companies listed on the Exchange Indonesia Securities for 2012-2016. Determination of the number of samples using purposive sampling method, sothat samples obtained 54 companies. Hypothesis testing in this research usinglogistic regression analysis technique. Based on the results of logistic regressionanalysis obtained that, financial leverage have a positive effect on incomesmoothing, cash holding has no effect on income smoothing and return on asset hasa positive effect on income smoothing.Keywords: Income smoothing, financial leverage, cash holding, return on asse