摘要：The purpose of this study was to analyze the practice of income smoothing in food and beverage industry companies. Income smoothing is the intentional reduction of earnings fluctuations in an effort to stabilize profits to be considered normal for a company. This data is obtained from www.idx.co.id. The population in this study were food and beverage companies listed on the Indonesia Stock Exchange for the period of 2014-2016. The sampling technique used was using the purposive sampling method from 16 samples to 10 samples used. The data analysis technique of this research is descriptive statistical analysis techniques. To calculate income smoothing using the Eckel Index formula. The results of this study indicate that 6 companies carry out income smoothing practices and 4 companies do not.
