Jurnal Akuntansi, Vol 9 No. 1, Januari 2022 p-ISSN 2339-2436 Http://doi.org/10.30656/Jak.V9i1.3786 e-ISSN 2549-5968 Jurnal Akuntansi : Kajian Ilmiah Akuntansi 61 | Akuntansi ANALISIS PRAKTIK INCOME SMOOTHING PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA Anny Widiasmara* anny.asmara@gmail.com, Prodi Akuntansi, Universitas PGRI Madiun Richo Diana Aviyanti 94richodiana@gmail.com, Prodi Akuntansi, Universitas PGRI Madiun Ayu Krisdiyana ayukrisdiyana3424@gmail.com, Prodi Akuntansi, Universitas PGRI Madiun Abstrak _______________________________________________________ Fluktuasi laba perusahaan sering dianggap sebagai sinyal buruk yang akan berdampak pada perilaku dysfunctional. Oleh karena itu, penelitian ini menguji pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap praktik income smoothing. Penelitian dilakukan di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan sebanyak 45 perusahaan. Metode analisis menggunakan analisis regresi berganda. Hasil studi menunjukkan bahwa ukuran perusahaan dan profitabilitas tidak berpengaruh terhadap praktik income smoothing. Leverage berpengaruh terhadap praktik income smoothing. Ukuran perusahaan dan laba tidak menjadi landasan perusahaan untuk melakukan praktik income smoothing karena aktivitas perusahaan berskala besar lebih banyak mendapatkan pengawasan dari berbagai pihak sehingga sangat sulit untuk melakukan tindakan income smoothing. Perusahaan lebih berani melakukan praktik income smoothing ketika memiliki rasio leverage rendah karena saat memiliki rasio leverage rendah perusahaan dianggap dalam keadaan aman dan stabil dari risiko kebangkrutan maupun perilaku menyimpang sehingga perhatian investor dan stakeholder lainnya akan sedikit teralihkan. Kata Kunci : ROA, DER, Total Aset, dan Income Smoothing ANALYSIS OF INCOME SMOOTHING PRACTICES IN MINING COMPANIES IN INDONESIA Abstract Fluctuations in company profits are often considered as a bad signal that will have an impact on dysfunctional behavior. Therefore, this study examines the effect of profitability, firm size, and leverage on income smoothing practices. The study was conducted in a manufacturing company listed on the Indonesia Stock Exchange. The sample used as many as 45 companies. The method of analysis used multiple regression analysis. The results of the study show that firm size and profitability have no effect on income smoothing practices. Leverage has an effect on income smoothing practices. Company size and profit are not the basis for companies to carry out income smoothing practices because large-scale company activities get more supervision from various parties so it is very difficult to carry out income smoothing actions. Companies are more daring to practice income smoothing when they have a low leverage ratio because when they have a low leverage ratio, the company is considered safe and stable from the risk of bankruptcy and deviant behavior so that the attention of investors and other stakeholders will be slightly distracted. . Keyword: ROA, DER, Total Assets, and Income Smoothing