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Comprehensive income : paradigma baru pelaporan keuangan di Indonesia
Standard akuntansi di Indonesia mengizinkan perusahaan melaporkan Net Income dan Other Comprehensive Income secara terpisah. IAI tidak mengharuskan perusahaan menghitung dan melaporkan Comprehensive Income seperti yang dilakukan FASB melalui SFAS 130. Akun other Comprehensive Income yang umum dimiliki oleh perusahaan di Indonesia adalah Unrealized gain / loss from available for sale (UGL from AFS) security dan translation adjustment. Penelitian ini dilakukan dengan menggunakan uji korelasi pearson dan uji regresi linier sederhana. pengujian dengan menggunakan korelasi pearson digunakan untuk mengetahui hubungan variable yang diuji. Sedangkan pengujian regresi linier sederhana digunakan untuk menguji pengaruh variable bebas terhadap variable terikat. Penelitian ini menyimpulkan bahwa dengan asumsi ?as if?, aggregate comprehensive income memiliki asosiasi yang lebih kuat dengan stock return, future net income and future comprehensive income dibanding net income, namun tidak demikian untuk future cash flow from operation. Penelitian ini mendukung perhitungan (UGL from AFS) kedalam perhitungan Income karena kemampuannya meningkatkan hubungan net income dengan return. Sebaliknya, penelitian ini tidak mendukung pendapat yang mengatakan bahwa translation adjustment seharusnya dimasukkan ke dalam perhitungan income. Translation Adjustment tidak menambah kemampuan net income dalam menjelaskan return. Ketika mata uang asing menguat terhadap rupiah, translation adjustment akan naik, begitu juga biaya produksi (perusahaan manufaktur) hal itu akan menggerus net income dan akan di reaksi negative oleh pasar. Karena substansi tersebut, translation adjustment dipisahkan dari perhitungan income. Abstract Accounting standard in Indonesia allows firms to report net income and other comprehensive income separately. They don?t mandate firms to report comprehensive income as FASB do through SFAS 130. The common other comprehensive income in Indonesia is Unrealized gain / loss from available for sale (UGL from AFS) security and translation adjustment. This research is conducted trough the use of Pearson Correlation and regression analysis. Pearson correlation is used to examine degree of relationship of two variables whereas simple regression is used to examine effect and significance independent variable to dependent variable This research finds that ?as if? aggregate comprehensive income is superior to net income in explaining stock return, future net income and future comprehensive income but not for future cash flow from operation. The research also supports income measurement which include UGL for AFS Security due to its ability to improve net income?s ability in explaining stock return. In contrast, translation adjustment is not appropriate to be included for income measurement. It doesn?t improve net income?s ability to explain stock return. In addition, when foreign currency appreciates to rupiahs, translation adjustment will increase so does production cost (for manufacturing firms) and net income will decrease. This economic substance will react negatively by market. Due to its economic substance of translation adjustment, it must be separate from income measurement.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 5544 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Jakarta Fakultas Ekonomi Universitas Indonesia., 2007 |
|---|---|
| Edisi | - |
| Subjek | Accounting Financial reporting Financial statements Regression analysis Net income |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | v, 85 p. : diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |