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This study aims to determine whether the firm size, profitability and financial leverage to influence the practice of smoothing earnings of manufacturing companies listed on the Stock Exchange. Income smoothing pemfornling by management to reduce fluctuations in reported earnings to match the desired target either artificial (accounting methods) and in real terms (via the transaction). Furthermore, Earnings smoothing is a rational behavior conducting by management to achieve certain purposes to provide a signal to creditors that the owners and management performance is relatively stable, as evidenced by stable earnings generated 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. The data are processed and analyzes using multiple linear regression analysis, and test the hypothesis that consists of a partial test (t-test) and simultaneous test (F-test). Output of this research is teaching materials and paper in scientific joumal. (VM)