<p class="Abstract">This research aims at analyzing <span lang="IN">the </span>factors influencing income smoothing action <span lang="IN">in those companies </span>registered in IDX<span lang="IN">, particularly those running in </span>pharmaceutical sector industry. <span lang="IN">The </span>variable<span lang="IN">s used in </span>this research <span lang="IN">are </span>share price, ownership structure, company size, profitability and leverage.</p><p class="Abstract">This research <span lang="IN">uses </span>quantitative approach <span lang="IN">with </span>logistic regression analysis model<span lang="IN">. </span>This research <span lang="IN">uses </span>2009-2013<span lang="IN"> period</span>. <span lang="IN">The number of companies observed in </span>this research <span lang="IN">is </span>9 companies.</p><p class="Abstract"><span lang="IN">The results of </span>this research <span lang="IN">show that the </span>share price <span lang="IN">and profitability variables </span>have no influence on income smoothing action<span lang="IN">, yet the </span>ownership structure, company size, and leverage <span lang="IN">variables </span>influence income smoothing action.</p>
