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Earnings were stable over giving a security guarantees in investing and has a good future of the company in the long term and be a reference to make the practice of smoothing earnings. This study aims to determine the effect of firm size and financial risk on income smoothing practices by type of industry as moderating variables. 78 samples selected by purposive sampling method. The hypothesis tested using logistic regression analysis to test the interaction or referred to Moderated Regressiondoi:10.24843/eja.2017.v20.i02.p09 doaj:9993d9f3b9464410b83c2cbb32da2cc6 fatcat:fljm424tbbhsrlpbvdh4lhy2f4