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

Pendapatan Komprehensif Lain Perusahaan Sektor Aneka Industri di Indonesia

2017 ◽  
Vol 4 (02) ◽  
pp. 258-273
Author(s):  
Muhammad Kurniawan
Keyword(s):  
Foreign Exchange ◽  
Financial Reporting ◽  
Joint Venture ◽  
Jel Classification ◽  
Employee Benefits ◽  
The Other ◽  
Financial Instruments ◽  
Research Subjects ◽  
Comprehensive Income ◽  
Other Comprehensive Income

ABSTRACT The purpose of this study was conducted to investigate how the implementation of the presentation of other comprehensive income after the implementation of the International Financial Reporting Standards. Research subjects are various industry sectors. Other comprehensive income components tested are foreign exchange differences, employee benefits, available financial instruments sold, hedges, asset revaluation, associations and venture. The research object is 42 company data of miscellaneous industry sector. The data analysis method used is cross-tabulation and test of Cramer-V difference. The results of the study conclude that the other components of comprehensive income that are presented differently in the research subjects are foreign exchange differences, available financial instruments for sale, hedging, asset revaluation and association. While the other comprehensive component of the presented income is no different is the employee benefits and joint venture. ABSTRAK Pujuan penelitian ini dilakukan untuk menginvestigasi bagaimana implementasi penyajian other comprehensive income setelah penerapan International Financial Reporting Standars. Subyek penelitian adalah sector aneka industry. Komponen penghasilan komprehensif lain yang diuji adalah selisih kurs, imbalan kerja, instrument keuangan yang tersedia dijual, lindung nilai, revaluasi aset, asosiasi, dan ventura. Obyek penelitian adalah 42 data perusahaan perusahaan sector aneka industry. Metode analisis data yang digunakan adalah tabulasi silang dan uji beda Cramer-V. Hasil penelitian menyimpulkan bahwa komponen penghasilan komprehensif lain yang tersaji berbeda pada subyek penelitian adalah selisih kurs, instrument keuangan yang tersedia dijual, hedging, revaluasi aset dan asosiasi. Sedangkan komponen penghasilan komprehensif lain yang tersaji tidak berbeda adalah imbalan kerja dan ventura bersama. JEL Classification: M41, M16, E42

scholarly journals Pendapatan Komprehensif Lain Perusahaan Sektor Aneka Industri di Indonesia

2017 ◽  
Vol 4 (02) ◽  
pp. 258-273
Author(s):  
Muhammad Kurniawan
Keyword(s):  
Foreign Exchange ◽  
Financial Reporting ◽  
Joint Venture ◽  
Jel Classification ◽  
Employee Benefits ◽  
The Other ◽  
Financial Instruments ◽  
Research Subjects ◽  
Comprehensive Income ◽  
Other Comprehensive Income

ABSTRACT The purpose of this study was conducted to investigate how the implementation of the presentation of other comprehensive income after the implementation of the International Financial Reporting Standards. Research subjects are various industry sectors. Other comprehensive income components tested are foreign exchange differences, employee benefits, available financial instruments sold, hedges, asset revaluation, associations and venture. The research object is 42 company data of miscellaneous industry sector. The data analysis method used is cross-tabulation and test of Cramer-V difference. The results of the study conclude that the other components of comprehensive income that are presented differently in the research subjects are foreign exchange differences, available financial instruments for sale, hedging, asset revaluation and association. While the other comprehensive component of the presented income is no different is the employee benefits and joint venture. ABSTRAK Pujuan penelitian ini dilakukan untuk menginvestigasi bagaimana implementasi penyajian other comprehensive income setelah penerapan International Financial Reporting Standars. Subyek penelitian adalah sector aneka industry. Komponen penghasilan komprehensif lain yang diuji adalah selisih kurs, imbalan kerja, instrument keuangan yang tersedia dijual, lindung nilai, revaluasi aset, asosiasi, dan ventura. Obyek penelitian adalah 42 data perusahaan perusahaan sector aneka industry. Metode analisis data yang digunakan adalah tabulasi silang dan uji beda Cramer-V. Hasil penelitian menyimpulkan bahwa komponen penghasilan komprehensif lain yang tersaji berbeda pada subyek penelitian adalah selisih kurs, instrument keuangan yang tersedia dijual, hedging, revaluasi aset dan asosiasi. Sedangkan komponen penghasilan komprehensif lain yang tersaji tidak berbeda adalah imbalan kerja dan ventura bersama. JEL Classification: M41, M16, E42

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.

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 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.

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

scholarly journals The Effect of Net Income and Other Comprehensive Income on Future’s Comprehensive Income With Attribution of Comprehensive Income as Moderating Variable

2021 ◽  
Vol 12 (3) ◽  
pp. 205
Author(s):  
Marhaendra Kusuma ◽  
Diana Zuhroh ◽  
Prihat Assih ◽  
Grahita Chandrarin
Keyword(s):  
Empirical Evidence ◽  
Predictive Power ◽  
Stock Exchange ◽  
Financial Statements ◽  
Data Sources ◽  
Net Income ◽  
Independent Variables ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Income Data

This study aims to examine the effect of net income and other comprehensive income on the total of future’s comprehensive income with attribution of earning as a moderating variable. It also tests whether comprehensive income is more persistent than Net Income and whether re-measurement of the defined program is the highest predictive power for future CIs. The dependent variable was Comprehensive Incomet+1, and the independent variables were Net Income and Other Comprehensive Income. Data sources were financial statements 2014-2018 of 367 companies listed in Indonesia Stock Exchange. The empirical evidence were 1).Net income and other comprehensive income can predict future comprehensive income, 2). The CI attribution can improve the ability of NI and OCI in predicting future CI. 3). Net income is more persistent than other comprehensive income, 4). The defined program is the highest predictive power for future CIs. 

scholarly journals PENGARUH RELEVANSI NILAI INFORMASI OTHER COMPREHENSIVE INCOME DAN NET INCOME TERHADAP RETURN SAHAM

2017 ◽  
Vol 17 (1) ◽  
pp. 53
Author(s):  
Titik Aryati ◽  
Natasya Nadia Wibowo
Keyword(s):  
Stock Return ◽  
Value Relevance ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Secondary Data ◽  
Net Income ◽  
Manufacturing Companies ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Size Growth

<p><em>This research has a purpose to analyze the influence value relevance of information Other Comprehensive Income and Net Income in explaining Stock Return by using control variables, namely Firm Size, Growth, Debt to Total Assets, and Return on Assets. </em></p><p><em>The sample used in this research are manufacturing companies which is listed in Indonesian Stock Exchange from 2011 to 2015. Obtained by 53 manufacturing companies the research sample. Data used in this research are secondary data obtained from the form of the annual audited financial statements derived from the Indonesia Stock Exchange (IDX) the period of 2011-2015 and the Indonesian Capital Market Directory (ICMD) in the period 2011-2015. The statistic method used to test on the research hypothesis is panel data analysis. The research results found that variables of the research model which are Other Comprehensive Income has a negative and significant effect on stock return, whereas Net Income has a positive and significant effect on stock return.</em></p>

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

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