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The economic crisis in 2008 gave effect to the governance system in protecting the form of economic stability. Accounting problems that occur when investors take a policy based on expectations and then the price of housing in the next year will be increase. The conditions can make people speculate so that the level of price increases will be high which eventually turned into a bubble property phenomenon. Whereas in macro prudential policy, making a decision based on expectations on the previous price can be explained related to the procyclical. Indication of company in doing income smoothing in order to avoid breach of agreement a debt for company ability to pay its debts. So that, the companies have a high leverage will expected to do income smoothing deviation because the company threatened default. Based on the purpose of the research, the type of research used is explanatory. The population are all conventional bank companies as many as 81 companies with a sample of 29 companies. Analytical technique used logistic regression analysis. The results of the research show that the procyclical action will have a considerable influence in the asymmetry of income smoothing information. In addition, procyclical and financial leverage that as moderation has a considerable influence in the conduct of fraud income smoothing in line with research conducted by Alexandri and Anjani (2014).

The Effect of Procyclical on Income Smoothing with Financial Leverage as Moderation Variables in Banking Companies