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This paper examines the determinants of income smoothing focusing on consumer goods industry sector of BEI of 2014 to 2018 for 24 firms, including 120 observations. The independent variables used are political costs, auditor quality and cash holding. Political costs are proxied by variables of firm size, income tax, and number of employees. Test data analysis using logistic regression. The findings show that firm size indicated negative effect on income smoothing, income tax and number ofdoi:10.33087/ekonomis.v4i1.96 fatcat:wzn2hzusnrhlrm4xxumxmy7dfy