Penyajian Pendapatan Komprehensif Lain Dan Komponennya Pada Industri Keuangan
Abstract
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.
References
Brigham, E., F., et al., (2001). Dasar-Dasar Manajemen Keuangan. Edisi ke 8, Salemba Empat, Jakarta.
Cahyati, A., D., (2011), Peluang Manajemen Laba Pasca Konvergensi IFRS: Sebuah Tinjauan Teoritis dan Empiris". JRAK Vol. 2 No. 1 Hal. 1-7.
Cordazzo, M., (2013), The Impact of IFRS on Net Income and Equity: evidence from Italian Listed Companies. Journal of Applied Accounting Research 14.1 (2013): 54-73
Hasnawati, S., (2005), Implikasi Keputusan Investasi, Pendanaan, dan Dividen Terhadap Nilai Perusahaan Publik di Bursa Efek Jakarta. Usahawan Indonesia34.9 (2005): 33-41.
Humayun K., M., et al., (2011), Properties Of Net Income and Total Comprehensif Income; New Zealand evidence. Accounting Research Journal 24.3 (2011): 268-289.
Ikatan Akuntan Indonesia, 2009. Standar Akuntansi Keuangan, Jakarta: Salemba Empat.
Indonesian Stock Exchange, website: http://www.idx.co.id. Annual Report – Financial Statement, periode 2012-2015.
Kieso, et al., (2007), Intermediate Accounting, Edisi dua belas. Jilid satu. Jakarta. Erlangga.
Lee Cheol and Park., et al., (2013), Subjectivity in the fair-value of estimates, audit quality and informativeness of other comprehensive income, Advances in Accounting volume 29, Issue 2 December 2013 pp 171-350. Department of Accounting, School of Business Administration, Wayne State University, 207 Rands House, 5201 Cass Ave, Detroit, MI 48202, United States. Department of Accounting, School of Business, Virginia Commonwealth University, Snead Hall, 301W. Main Street, Box 844000, Richmond, VA 23284, United States.
Leif, B., A., et al., (2015), Have IFRS Changed How Stock Prices are Associated with Earnings and Book Value? Evidence from Norway. Review of Accounting and Finance 14.1 (2015): 41-63
Lestari, Y., O., (2011), Konvergensi International Financial Reporting Standards (IFRS) dan Manajemen Laba di Indonesia. El Muhasaba ISSN 2086-1249 Vol 2 NO 2. Hal 1-22
Mogi., F., (2016), Analisis Laporan Laba Rugi Komprehensif Terkait Elemen Other Comprehensif Income. (Studi pada Perusahaan Sektor Keuangan yang Terdaftar pada Bursa Efek Indonesia Tahun 2012-2014). Diploma thesis, Universitas Andalas.
Nugroho, H. M., (2016). “Pengaruh Laba Rugi dan Penghasilan Komprehensif Lain Terhadap Return Saham Dengan Kualitas Audit sebagai Variabel Moderasi Di Indonesia. Skripsi 2016 Universitas Diponegoro, Semarang.
Pratiwi, E., P., (2010), “Analisis Kemampuan Prediktif Laba dan Arus Kas Operasi Dalam Memprediksi Arus Kas Operasi Masa Depan.” Skripsi Universitas Brawijaya , Malang.
Sakirman, (2016), Pengaruh Net Income, Daya Informasi, Pendapatan Komprehensif Lain Terhadap Return Saham Dengan Kualitas Audit Sebagai Variabel Pemoderasi. Thesis Universitas Pancasila, Jakarta.
Undang-Undang Ketenagakerjaan No.13 tahun 2013 mengenai perhitungan pasca kerja menjadikan perusahaan mempunyai kewajiban untuk melakukan penyisihan terhadap imbalan kerja
Werner, E., M., (2011), The Value Relevance of Pension Accounting Information: evidence from Fortune 200 firms. Review of Accounting and Finance 10.4 (2011): 427-458.
http://www.sahamok.com/emiten/sektor-keuangan/sub-sektor-bank/sub-sektor-lembaga pembiayaan/sub-sektor-perusahaan-efek/sub-sektor-asuransi/sub-sektor-lainnya/
