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Institutional Repository | Satya Wacana Christian University: Fenomena Perataan Laba Di Indonesia: Garbling Vs Signalling

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Abstract

The purpose of this study is to analyze whether the phenomenon of income

smoothing in Indonesia is signalling or garbling. The sample in this study was 10

manufacture companies which released financial statement since 2010-2012 and

published obligation.

Using Tucker and Zarowin’s income smoothing statistic, this study discovered companies with high level of income smoothing and companies with

low level of income smoothing. Descriptive statistic test with mean, maximum

and minimum analysis tools were used in this study to analyze the difference

between companies with high yield and companies with low yield and to analyze

the difference of company characteristics of companies with signaling income

smoothing and companies with garbling income smoothing.

Study results showed that the income smoothing phenomenon in Indonesia

tended to be garbling. It showed that investors in Indonesia were more selective in

making investment decision.

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