Tujuan utama dalam penelitian ini ialah untuk menguji secara empiris variabel-variabel ukuran perusahaan, profitabilitas, financial leverage dan harga saham terhadap perataan laba (income smoothing) pada perusahaan manufaktur automotive go public di Bursa Efek Indonesia tahun 2006-2010 baik secara parsial dan simultan. Penelitian ini menggunakan pendekatan kuantitatif, dimana jenis data yang digunakan adalah data sekunder dalam bentuk laporan keuangan yang diperoleh dari Indonesian Capital Market Directory periode tahun 2006-2010, dengan sampel sebanyak 13 perusahaan manufaktur automotive yang go public. Analisis terhadap data-data yang diperoleh dilakukan dengan menggunakan analisis regresi linier berganda dan uji F dan t. Hasil penelitian menunjukkan bahwa secara parsial variabel ukuran perusahaan, profitabilitas, financial leverage dan harga saham berpengaruh terhadap praktik perataan laba (income smoothing); sedangkan secara simultan, ukuran perusahaan berpengaruh signifikan terhadap perataan laba (income smoothing), profitabilitas berpengaruh signifikan terhadap perataan laba (income smoothing), financial leverage berpengaruh tidak signifikan terhadap perataan laba (income smoothing), dan harga saham berpengaruh terhadap perataan laba (income smoothing). Kata kunci: Perataan laba (Income smoothing), Ukuran perusahaan, Profitabilitas, Financial Leverage, dan Harga saham.

"INFLUENCE OF ITS FIRM SIZE, PROFITABILITY, FINANCIAL LEVERAGE AND STOCK PRICE IN PRACTICE TO INCOME SMOOTHING” The main objective in this study is to test empirically the variables firm size, profitability, financial leverage and stock price to income smoothing in the automotive manufacturing companies went public on the Indonesia Stock Exchange in 2006-2010, both partial and simultaneous. This study uses a quantitative approach, where the type of data used are secondary data in the form of financial statements obtained from the Indonesian Capital Market Directory-year period 2006-2010, with a sample of 13 automotive manufacturing companies that go public. Analysis of the data obtained is done using multiple linear regression analysis and F test and t. The results showed that the partial variables firm size, profitability, financial leverage and stock prices affect the income smoothing practices, while simultaneously, the size of the company's significant effect on income smoothing, the profitability of significant effect on income smoothing, financial leverage is not significant effect on income smoothing , and the stock price effect on income smoothing. Keywords: income smoothing, firm size, profitability, financial leverage and stock price.