Article Per Year (5 Year)
p-Index From 2019 - 2024
1.235
P-Index
This Author published in this journals
All Journal Jurnal Manajemen dan Organisasi Jurnal Siasat Bisnis Jurnal Keuangan dan Perbankan Kinerja Among Makarti Jurnal Manajemen dan Keuangan Jurnal Manajemen Teori dan Terapan MODUS-Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi
Linda Ariany Mahastanti
Universitas Kristen Satya Wacana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Among Makarti

 1 
FENOMENA PERATAAN LABA DI INDONESIA: GARBLING VS SIGNALLING Pratiwi, Setha Octatiasari; Mahastanti, Linda Ariany
AMONG MAKARTI Vol 6, No 1 (2013): AMONG MAKARTI
Publisher : Jurnal Ilmiah Among Makarti, STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v6i1.79

Abstract

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. Keywords: income smoothing, cost of debt, garbling, signalling, profit
Co-Authors Allia Ramadhani Putri Sasongko Astri Dian Utami Bernadus M. Purwanto Dewi Fitri Kusumawati Eddy Junarsin Emawati Natan Marwan Asri Mita Anggraini Setha Octatiasari Pratiwi Ursula Brigitta Anggun Dwiandaru Oktavia Yeterina Widi Nugrahanti