The objective of this research is to examine the impact of profitability. financial risk. company size. and Dividend Payout Ratio (DPR) on the practice of income smoothing in manufacturing companies listed on the Indonesia Stock Exchange (IDX). https://www.ngetikin.com/deal-time-Orange-Zinger-Tomato-Container-Cherry-Tomatoes-Lycopersicon-Esculentum-5-Seeds-mega-super/