Penyajian Pendapatan Komprehensif Lain Dan Komponennya Pada Industri Keuangan

Liquidity ◽  
2017 ◽  
Vol 6 (1) ◽  
pp. 19-31
Author(s):  
Yudy Dwi Santoso ◽  
Nurmala Ahmar ◽  
JMV Mulyadi
Keyword(s):  
Hedge Funds ◽  
Financial Institution ◽  
Stock Exchange ◽  
Industrial Sector ◽  
Financial Industry ◽  
Finance Industry ◽  
Comprehensive Income ◽  
Income Statement ◽  
Other Comprehensive Income ◽  
The Difference

This research was conducted with the aim to analyze the presentation of the components of other comprehensive income / other comprehensive income (OCI) after IFRS implementation in the industrial sector of financial that is listed in the Indonesia Stock Exchange in 2012-2015. The sample in this research is 91 financial sector companies. The finance industry has 5 sub-sectors such as banking sub-sector, sub-sector financial institution sub sector, securities company sub sector, insurance sub sector and other sub sector. Analysis techniques in the study using cross tabulation analysis and the difference test was done by Cramer V test because of its nominal nature. Testing does not require the assumption of normality because it belongs to the nonparametric statistical group. The results of the hypothesis testing of the financial industry sector proved that the foreign exchange component, available for sale securities, hedge funds and associtions were found to be different, while the components of employee benefits and revaluation of assets were not found in the income statement and other comprehensive income.

Value Relevance of Earnings Component in the Financial Industry

2021 ◽  
Vol 1 (3) ◽  
pp. 358-364
Author(s):  
Retno Yulianti ◽  
Zuhrohtun Zuhrohtun
Keyword(s):  
Stock Prices ◽  
Value Relevance ◽  
Stock Exchange ◽  
Net Income ◽  
Financial Industry ◽  
Operating Income ◽  
Comprehensive Income ◽  
Income Statement ◽  
Other Comprehensive Income ◽  
Negative Effect

PSAK No. 1 of 2009 is enforced from 2011 onwards. The presentation of the income statement changes to a comprehensive income statement consisting of operating income, non-operating income, net income, other comprehensive income (OCI). The purpose of this study was to test the value relevance of OCI and other components of earnings that were tested based on the relationship between OCI and stock prices in the financial industry. The population in this study are all companies listed on the Indonesia Stock Exchange which are included in the financial industry in 2016-2019. Based on the determination of the sample using the purposive sampling method, the research sample obtained was 335 firm years. The data is processed using OLS regression. This study indicates that OCI, non-operating income, and comprehensive income have value relevance which is indicated by the negative effect of OCI on stock prices and the positive effect of non-operating income and comprehensive income on stock prices. However, operating income and net income have no effect on stock prices.

DİĞER KAPSAMLI GELİR KALEMLERİ İLE İŞLETMENİN PİYASA DEĞERİ ARASINDAKİ İLİŞKİ

2014 ◽  
Vol 1 (3) ◽  
pp. 269
Author(s):  
Serhan Gürkan ◽  
Yasemin Köse
Keyword(s):  
Financial Performance ◽  
Value Relevance ◽  
Net Income ◽  
Comprehensive Income ◽  
Income Statement ◽  
Other Comprehensive Income ◽  
The Difference ◽  
Gains And Losses

Other comprehensive income is the difference between net income as in the Income Statement and comprehensive income, and represents the certain gains and losses of the enterprise not recognized in the Profit or Loss Account. Value relevance of other comprehensive income is under discussion and considering other comprehensive income items all together might be misleading for financial performance. In the view of such information, discussing the value relevance of each other comprehensive income item, judgements are made.

scholarly journals The effect of comprehensive income disclosure on capital costs, earnings quality, and profitability

2015 ◽  
Vol 5 (2) ◽  
pp. 141
Author(s):  
Akbar Abdi Negara ◽  
Luciana Spica Almilia Almilia
Keyword(s):  
Stock Exchange ◽  
Earnings Quality ◽  
Statistical Test ◽  
Capital Cost ◽  
Additional Component ◽  
Significance Level ◽  
Capital Costs ◽  
Comprehensive Income ◽  
Income Statement ◽  
Other Comprehensive Income

This study was induced by the change from SFAS 2009 to SFAS 2012. One of the changes contained in SFAS No. 1 states that comprehensive income statement is an additional component of other comprehensive income. The study aims to determine whether there are differences in the capital cost, earnings quality, and profitability be-tween companies that report comprehensive income statement and companies that do not report comprehensive income statement. The sample of the study consists of 120 manu-facturing companies listed on the Indonesian Stock Exchange (BEI) in 2012. It uses Statistical test that is the Mann Whitney test due to the data, which were not normally distributed. The results of the research indicate that the significance level of capital cost variable is 0.038, earnings quality variable is 0.192, and profitability variable is 0.029. Therefore, it can be concluded that there are differences in the level of capital cost and profitability between companies that report comprehensive statements and companies that do not report comprehensive income statement. On the contrary, there is no differ-ence in the level of earnings quality between companies that report comprehensive in-come statement and companies that do not report comprehensive income statement.

scholarly journals OTHER COMPREHENSIVE INCOME PADA INDUSTRI DASAR DAN KIMIA

1970 ◽  
Vol 2 (1) ◽  
pp. 71-80
Author(s):  
Asy’ari Asy’ari ◽  
Nurmala Amhar ◽  
JMV Mulyadi
Keyword(s):  
Stock Exchange ◽  
Empirical Studies ◽  
Population Data ◽  
Comprehensive Income ◽  
Basic Industry ◽  
Income Statement ◽  
Significant Difference ◽  
Processing Program ◽  
Other Comprehensive Income ◽  
Industry Sectors

This study is done to present how the implementation other comprehensive income after the implementation of IFRS (Empirical Studies in Basic Industry and Chemicals listed in Indonesia Stock Exchange in 2012-2015). Data collection techniques in this study is the population data that all companies engaged in chemical and basic industry sectors listed on the Stock Exchange resulting in 64 corporate data. Data required in this study were obtained from the Indonesian Capital Market Directory (ICMD) and the Indonesia Stock Exchange (BEI). Data analysis method used is the Cross Tabulation (Crosstab) and Cramer V with the help of the SPSS statistical data processing program. The study concluded that among the companies presenting and not presenting OCI component in the Income Statement Other Kompehensif, terdepat no significant difference. This may be explained in Prob Significance of 0.10% less than 0.05% Keywords: other comprehensive income, IFRS

scholarly journals PENYAJIAN PENDAPATAN KOMPREHENSIF LAIN: INVESTIGASI PADA INDUSTRI INFRASTRUKTUR DAN UTILITAS

2018 ◽  
Vol 2 (2) ◽  
pp. 59-71
Author(s):  
Bagus Sidantha ◽  
Nurmala Ahmar ◽  
JMV Mulyadi
Keyword(s):  
Foreign Exchange ◽  
Stock Exchange ◽  
Industrial Sector ◽  
Research Data ◽  
Employee Benefits ◽  
Employment Benefits ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Cross Tabulation ◽  
Data Analysis Methods

The purpose of this study was to investigate how the implementation of the presentation of other comprehensive income (OCI) after IFRS implementation in the industrial sector of infrastructure and utility that is listed in the Indonesia Stock Exchange in 2012-2015. The samples were processed as many as 48 companies. OCI component is observed on foreign exchange IAS 10, IAS 24, employee benefits, IAS 55 available for sale and cash flow hedges, IAS 16/19 revaluation of tangible and intangible, and SFAS 15 associations and venture. These research data analysis methods were using cross tabulation and analysis done by testing different test Cramer's V because the data being tested were nominal and non-parametric. Results of the study were that the foreign exchange component of OCI, employment benefits and securities available for sale were the components most often served. As for the foreign exchange component was found a difference in the presentation. Research on the future OCI can be done by digging a further impact on the condition value of OCI micro and macro enterprises.Keywords: Other Comprehensive Income, Foreign Exchange, Employee Benefits, Securities Available for Sale and Hedging, Revaluation of Tangible and Intangible, and Association

Bridge over troubled water: Is it possible to define other comprehensive income?

2021 ◽  
pp. 61-87
Author(s):  
Thomas Ryttersgaard
Keyword(s):  
Conceptual Framework ◽  
Balance Sheet ◽  
Accounting Standards ◽  
The Core ◽  
Comprehensive Income ◽  
Accounting Principles ◽  
Income Statement ◽  
Other Comprehensive Income ◽  
Definition Of ◽  
Gains And Losses

Although other comprehensive income did not exist in the conceptual framework until 2018, it has been a part of IFRS for many years, and it has not been defined based on accounting theory. This paper considers arguments for the current use of other comprehensive income under IFRS and finds that matching and prudence are at the core of other comprehensive income in IFRS despite not being elements of the conceptual framework. This suggests that the concept of other comprehensive income exists because the IFRS standards are founded on a mix of balance sheet-based and income statement-based accounting principles. Based on the characteristics of other comprehensive income and the IASB's arguments for the recognition of gains and losses in other comprehensive income, this paper proposes a definition of other comprehensive income that can be used to ensure a uniform application of the concept across accounting standards and to reduce risks of inconsistency.

scholarly journals Sector Diversification of Statements of Comprehensive Income Illustrated with the Example of Entities Listed on the Warsaw Stock Exchange

2019 ◽  
Vol 19 (2) ◽  
pp. 134-148
Author(s):  
Piotr Prewysz-Kwinto
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Accounting Standard ◽  
Comprehensive Income ◽  
Warsaw Stock Exchange ◽  
Other Comprehensive Income ◽  
High Level ◽  
International Accounting Standard ◽  
The Way

Abstract Research background: The rules of preparing the statement of comprehensive income are included in the International Accounting Standard 1 “Presentation of Financial Statements” which gives a lot of freedom in the way information is presented in these documents. So the following question was asked whether the way of presenting information regarding results between enterprises representing the same industries manifests similarities or differences? Purpose: The main aim of this paper is to verify whether despite the high level of flexibility given by IAS 1 in presenting information, the statements of comprehensive income prepared by entities belonging to the same sectors, manifest significant similarities. Research methodology: The research covered the financial statements prepared for the financial years 2015–2017 and by almost 200 entities listed on the Warsaw Stock Exchange and representing 14 different industries. The method of descriptive statistics was used in the quantitative analysis. Results: The results obtained allowed to show many similarities in statements drawn up by entities representing the same sectors concerning among others: the forms of drawing up this document, the variant of a statement, its internal construction and presentation of other comprehensive income. Novelty: Research on sector differentiation of information in the statement of comprehensive income on a group of entities listed on the Warsaw Stock Exchange has not been conducted yet.

scholarly journals The Effect Of Corporate Governance Mechanisms On The Valuation Of Comprehensive Income Reporting In Nigeria

2020 ◽  
Author(s):  
Aliyu Baba Usman ◽  
Noor Afza Amran ◽  
Hasnah Shaari
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Fair Value ◽  
Agency Cost ◽  
Positive Influence ◽  
Governance Mechanism ◽  
Governance Mechanisms ◽  
Comprehensive Income ◽  
Corporate Governance Mechanisms ◽  
Other Comprehensive Income

This study investigates the influence of corporate governance mechanisms on the valuation of other comprehensive income in Nigeria. The sample of this study consists of 327 firm-year observations comprising of 117 firms listed on the Nigerian Stock Exchange for the period of 2010 to 2014. The findings reveal that there is a positive influence of corporate governance mechanism on the investors’ pricing of other comprehensive income. Findings show that for firms with weak governance mechanisms, other comprehensive income is value relevant, but is more significantly priced for strong governance firms. This study finds a similar result when other comprehensive income interact with individual elements of corporate governance factor. Therefore, corporate governance mitigates reliability concerns associated with fair value earnings, agency cost will be minimised and investors are more likely to view other comprehensive income as more value relevant. It is therefore recommended that reporting entities should pursue best corporate governance practices in order to enhance investors’ confidence in the reliability of other comprehensive income.  

scholarly journals EFFECTIVE CRISIS MANAGEMENT FOR ISLAMIC FINANCIAL INDUSTRY AND THE INSTITUTION OF HISBAH: LESSONS FROM GLOBAL FINANCIAL CRISIS

2016 ◽  
Vol 5 (1) ◽  
Author(s):  
Najeeb Zada ◽  
Ahcene Lahsasna ◽  
Muhammad Yusuf Saleem
Keyword(s):  
Financial Crisis ◽  
Moral Hazard ◽  
Crisis Management ◽  
Deposit Insurance ◽  
Global Financial Crisis ◽  
Financial Institution ◽  
Islamic Finance ◽  
Financial Industry ◽  
Finance Industry ◽  
The Global Financial Crisis

The recent financial crisis resulted destructive effects on finance industry. Islamic financial industry (IFI) is still naïve and largely untested in the face of a major financial turmoil. Major issues and uncertainties of the insolvency of IFI include the issue of moral hazard, government bailouts, excessive risk taking and deposit insurance. This paper addresses the issue of crisis management in IFI from the perspective of al-Siyasah al-Shar’iyyah and attempts to derive public policy guidelines that are useful in developing a timely and efficient crises management framework for Islamic finance industry. By using qualitative methods, the study found that the global financial crisis resulted in great destruction of financial institution. Although Islamic finance was quite immune to the global crisis as compared to its conventional peer, concerns still exist. It is time that Islamic finance industry learns from the financial woes of the rest of the world. =========================================== Krisis keuangan baru-baru ini mengakibatkan efek destruktif pada industri keuangan. Industri keuangan Islam (IKI) masih naif dan sebagian besar belum teruji dalam menghadapi gejolak keuangan besar. Isu utama dan ketidakpastian dari kebangkrutan IKI meliputi moral hazard, dana talangan pemerintah, pengambilan risiko yang berlebihan dan asuransi deposito. Makalah ini membahas isu manajemen krisis dalam IKI dari perspektif al-Siyasah al-Shar'iyyah dan berusaha mendapatkan pedoman kebijakan publik yang bermanfaat dalam mengembangkan kerangka kerja manajemen krisis yang tepat waktu dan efisien bagi IKI. Dengan menggunakan metode kualitatif, studi ini menemukan bahwa krisis keuangan global mengakibatkan kehancuran besar bagi industri keuangan. Meskipun keuangan Islam cukup kebal terhadap krisis global dibandingkan dengan keuangan konvensional, kekhawatiran masih ada. Sudah saatnya industri keuangan Islam belajar dari krisis keuangan dari seluruh dunia.

Pengaruh Pengungkapan Other Comprehensive Income Terhadap Relevansi Nilai Informasi Akuntansi dengan Kualitas Audit sebagai Variabel Pemoderasi pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017

2019 ◽  
Vol 14 (2) ◽  
pp. 1
Author(s):  
Via Novita Sari ◽  
Firman Surya ◽  
Irda Rosita
Keyword(s):  
Consumer Goods ◽  
Audit Quality ◽  
Value Relevance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Consumer Goods Industry

AbstractThis study aims to examine the effect of other comprehensive income disclosure towards value relevance of accounting information with the audit quality as moderating variables. The data used in this study is the secondary data obtained from the financial statements of consumer goods industry companies listed on the Indonesia Stock Exchange for the period of 2015-2017. The sampling technique used by using purposive sampling and it obtained the sample of 34 consumer goods industry companies. The data analysis technique used is multiple linear regression analysis and dummy variable moderation test (subgroup) using SPSS version 20. The results showed that the disclosure of other comprehensive income donot affect the value relevance of accounting information which is moderated by audit quality. Keywords: Disclosures of Other Comprehensive Income, Value Relevance of Accounting

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