This study aims to determine the relationship between variables that are suspected to be factors of income smoothing, namely profitability and leverage on income smoothing and to determine whether company growth can strengthen the relationship between profitability and leverage on income smoothing. Research using a quantitative approach with secondary data in the form of financial statements. Using purposive sampling technique, with the criteria that manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023 and included in the kompas100 index, 16 companies with 48 samples were obtained. The analysis technique used is multiple linear regression and Moderated Regression Analysis (MRA), with the help of SPSS 26. This study found that profitability has a significant positive effect on income smoothing, while leverage has no effect on income smoothing, company growth is able to strengthen the relationship between profitability and leverage on income smoothing.