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Penelitian Kecil ; This study aims to determine whether yhe firm size, profitability and financial leverage to influence the practice of smoothing earnings of manufacturingcompanies listed on the stock exchange. This study used 96 manufacturing companies listed on the stock exchange during a period of 3 years (2007-2009). Samples were selected based on purposive/judgment sampling. Methods of data analysis used is multiple regression, the classic asumption test, coefficient of determination, and test the hypothesis that consist of a partial test (t-test) and simultaneous test (f-test). Meanwhile based on a simultaneous tes (f-test) or together with company size, profitability and financial leverage has no effect on earnings smoothing. Suggestions for further research to be done in the context of diferent observations as different time periods, the number of companies sampled and use the factors that affect the alignment of income other than firm size, profitability and financial leverage.