<![CDATA[This study aims to determine the effect of Profitability, Firm Size, and Cash Holding on Income Smoothing Practices in the Consumer Non-Cyclical Sector. The nonprobability sampling method chosen in this study is purposive sampling, using a sample of 73 companies listed on the Indonesia Stock Exchange with an observation period of 3 years from 2021-2023. Data processing was carried out using logistic regression analysis through the SPSS application for hypothesis testing. The results revealed that Profitability and firm size have a positive direction but do not significantly influence Income Smoothing, and Cash Holding has a negative effect but does not significantly influence Income Smoothing. This means that management bonus policies, contractual obligations, or pressure from investors may have a stronger influence. In addition, regulatory pressure, ownership structure, or market conditions have a greater influence on income smoothing practices. Investors usually do not use cash holdings as a measure of company performance, there is no reason for managers to consider implementing income smoothing practices.]]>
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