Kemampuan Net Income, Other Comprehensive Income terhadap Return dengan Moderasi Kualitas Laba (Studi pada Perusahaan Bank Umum di Bursa Efek Indonesia Periode 2013-2016)

ABSTRACT This research is to test and analyze the ability of net income and other comprehensive income to future profit with moderation of profit quality of commercial Banks listed on Indonesia stock exchange. This study uses secondary data. The research sample is a mommercial Bank listed on the Indonesia stock exchange in the period 2013 to 2016. The sample size is 22. The results show that net income past influential and significant to future income, other comprehensive income past influential and significant to future profit, net income year 2015 has no effect and not significant to return 2016, other comprehensive income 2015 influential and significant to return 2016, net income interaction of the past and quality of profit influential, significant and quasi-moderate to future profit, other comprehensive income interaction past and quality of earnings of the past has no significant and insignificant impact on future profit, net income 2015 interaction and 2015 profit quality effect, significant and quasi-moderate to return, other past comprehensive income interactions and past profit quality have a significant, significant and aerated effect on return. ABSTRAK Penelitian ini adalah menguji dan menganalisis kemampuan net income dan other comprehensive income terhadap return dengan moderasi kualitas laba bank umum yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder. Sampel penelitian adalah bank umum yang terdaftar di Bursa Efek Indonesia pada periode 2013 sampai 2016. Jumlah sampel adalah 22. Hasil penelitian menunjukkan bahwa net income masa lalu berpengaruh dan signifikan terhadap return, other comprehensive income masa lalu berpengaruh dan signifikan terhadap return, net income tahun 2015 tidak berpengaruh dan tidak signifikan terhadap return 2016, other comprehensive income 2015 berpengaruh dan signifikan terhadap return 2016, interaksi net income masa lalu dan kualitas laba berpengaruh, signifikan dan bermoderasi semu terhadap return, interaksi other comprehensive income masa lalu dan kualitas laba masa lalu tidak berpengaruh dan tidak signifikan terhadap return, interaksi net income 2015 dan kualitas laba 2015 berpengaruh, signifikan dan bermoderasi semu terhadap return, interaksi other comprehensive income masa lalu dan kualitas laba masa lalu berpengaruh, signifikan dan bermoderasi semu terhadap return.

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Kemampuan Net Income, Other Comprehensive Income terhadap Return dengan Moderasi Kualitas Laba

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2019.006.01.6 ◽

2019 ◽

Vol 6 (01) ◽

Author(s):

Yohana Pala Juni Damanik

Keyword(s):

Commercial Banks ◽

Stock Exchange ◽

Secondary Data ◽

Jel Classification ◽

Net Income ◽

The Past ◽

Comprehensive Income ◽

Other Comprehensive Income ◽

Future Income

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

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v17i1.2038 ◽

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

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. 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.

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Risk and Return Analysis of Commercial Banks of Nepal (with reference to NABIL and NIBL)

Pravaha ◽

10.3126/pravaha.v24i1.20231 ◽

2018 ◽

Vol 24 (1) ◽

pp. 109-119

Author(s):

Laxman Raj Kandel

Keyword(s):

Commercial Banks ◽

Stock Exchange ◽

Secondary Data ◽

Common Stock ◽

Risk And Return ◽

Scientific Methods ◽

The Past ◽

Stock Investment ◽

Beta Coefficient ◽

Past Data

This paper analyze the risk and return on common stock investment of Nepalese stock market and it is focused on common stock of two commercial banks listed in Nepal stock exchange Limited. Investors have varying perception towards risk and enterprising activities. They invest in those opportunities which have certain degree of risk associated with it. This research study found that there is a positive relationship between risk and return. Most of the investors are risk averter. It suggest to construct appropriate portfolio instead of investment in a single security which would be able to reduce unsystematic or diversifiable risk. The secondary data which was collected from NEPSE website (www.nepalstock.com), previous studies, NRB publications and publication of selected commercial banks, website of security board of Nepal (SEBO), Journals and internet. Both quantitative and qualitative analysis has been analyzed by using scientific methods. After the analysis of risk and return of sample bank and based on the past data of their last five fiscal years i.e. (FY-2012/13 to FY-2016/17), it is concluded that all the commercial banks are very much risky with fluctuated rate of return. From the findings of beta coefficient of each sample bank, the C.S. of NABIL is seems very much volatile than NIBL stock. It was also found that both selected bank have a high proportion of unsystematic risk.Pravaha Vol. 24, No. 1, 2018, Page: 109-119

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Properties of Accounting Income in Indonesia: Net Income and Total Comprehensive Income

International Journal of Engineering & Technology ◽

10.14419/ijet.v7i3.21.17170 ◽

2018 ◽

Vol 7 (3.21) ◽

pp. 261

Author(s):

Dwi Fitri Puspa ◽

Listiana Srimulatsih ◽

Zaitul .

Keyword(s):

Value Relevance ◽

Stock Exchange ◽

Accounting Standards ◽

Sampling Technique ◽

Financial Accounting ◽

Net Income ◽

Manufacturing Companies ◽

Comprehensive Income ◽

Significant Difference

Introduction- This study aims to investigate the quality of net income and total comprehensive earnings from four properties or characteristics. The characteristics in question are persistence, variability, predictability and value relevance. The samples of the research are manufacturing companies listed in Indonesian Stock Exchange in 2012. By employing sampling technique based on the criteria, 24 companies were selected as samples with period of data collection from2012 to 2014. There are six hypotheses tested by using regression technique. The results of the research show some findings, namely that net income is more persistent than total comprehensive income, there is no significant difference in the variability between total comprehensive income and net income, net income has the ability to predict cash flow and net income for the upcoming year is better than the total comprehensive income and the relevance of net income is different from the total comprehensive income both by applying price and return model. IFRS convergence financial accounting standards require companies that have public accountability in Indonesia to present a comprehensive income statement that includes the presentation of net income, other comprehensive income and total comprehensive income. The results of the research on the characteristics of net income and total comprehensiveness benefit for various parties such as investors, financial analysts and creditors concerned with the quality of profit that is characterized from 4 perspectives mentioned before.. For the financial accounting standards setter, results of this study provide information about the quality of comprehensive earnings.

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

International Journal of Financial Research ◽

10.5430/ijfr.v12n3p205 ◽

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.

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The Impact of Comprehensive Income on Owners Equity at the Jordanian Commercial Banks, Analytical Study

The Journal of Social Sciences Research ◽

10.32861/jssr.59.1312.1320 ◽

2019 ◽

pp. 1312-1320

Author(s):

Mohammad Ali Al Hayek ◽

Abdel-Rahman kh. El-Dalabeeh

Keyword(s):

Commercial Banks ◽

Analytical Study ◽

Study Data ◽

Net Income ◽

The Public ◽

Comprehensive Income ◽

Study Results ◽

Other Comprehensive Income ◽

Relationship Of ◽

The Impact

The study aimed to examine the impact of comprehensive income statement’s items on the owners equity of Jordanian commercial banks, and to achieve this objective researcher conducted an analytical study by adopting the descriptive and analytical approach, and used the statistical method to analyze the study data represented in the actual data, which were taken from the financial statements of the (13) Jordanian commercial banks for the period (2008-2017). The study found a statistically significant impact of comprehensive income statement’s items on the owners equity of Jordanian commercial banks, and in regard to the secondary hypotheses the study results showed nonexistence of statistically significant impact of net income on the owners equity of Jordanian commercial banks, but found a statistically significant impact for each of the other comprehensive income and comprehensive net income on the owners equity of Jordanian commercial banks. One of the main recommendations of the study will be to increase the attention to comprehensive income, due to its impact on the owners equity, and to conduct additional studies about the impact and the relationship of study variables at the public shareholding companies, in other sectors.

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The Impact of Other Comprehensive Income Items on Financial Performance: Case of Jordanian Commercial Banks

The Journal of Social Sciences Research ◽

10.32861/jssr.54.1216.1228 ◽

2019 ◽

pp. 1216-1228

Author(s):

Adul Aziz Saymeh ◽

Ayman Mansour Khalaf ALkhazaleh ◽

Eman Marwan Musallam

Keyword(s):

Financial Performance ◽

Commercial Banks ◽

Net Income ◽

Return On Assets ◽

Return On Equity ◽

Comprehensive Income ◽

Dependent Variables ◽

Other Comprehensive Income ◽

Independent Variable ◽

The Impact

This study aims to determine the effect of the independent variable other comprehensive income on the dependent variables represented by the financial performance of commercial banks. Researcher has studied the case of Jordanian Commercial Banks during the period 2012 to 2017. The study sample consists of 13 Jordanian commercial banks. The study independent variable was given by the quotient of other comprehensive income on net income. The ratios: financial performance by return on assets, and return on equity were the two dependent variables. Study hypotheses were tested by the simple regression equation and T- test. It was found that there was a statistically significant effect of other comprehensive income on the financial performance as measured by the return on assets and return on equity. This significance can be attributed to the increasing weight of other comprehensive income items which makes the value of other comprehensive income an indicator of profitability and efficiency of banks and means of maximizing their wealth. It is recommended that Amman Stock Exchange, Securities Commission and the Companies Control Department, to urge the companies listed on ASE to increase the awareness of companies’ management about the importance of other comprehensive income concept.

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Value Relevance of Earnings Component in the Financial Industry

RSF Conference Series: Business, Management and Social Sciences ◽

10.31098/bmss.v1i3.348 ◽

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.

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Is Comprehensive Income Superior To Net Income In Equity Valuation? Evidence From The Capital Market Of Kuwait

Journal of Applied Business Research (JABR) ◽

10.19030/jabr.v35i4.10304 ◽

2019 ◽

Vol 35 (4) ◽

pp. 97-108 ◽

Cited By ~ 1

Author(s):

Mostafa Elshamy ◽

Husain Y. Alyousef ◽

Jassem Al-Mudhaf

Keyword(s):

Financial Reporting ◽

Value Relevance ◽

Stock Exchange ◽

Explanatory Power ◽

Equity Valuation ◽

Net Income ◽

Comprehensive Income ◽

Valuation Model ◽

Other Comprehensive Income ◽

Gains And Losses

The study examines whether comprehensive income numbers reported under International Financial Reporting Standards (IFRS) have value relevance over net income in equity valuation. We use a sample of firms that are listed in Kuwait Stock Exchange from banking, investment, real estate, industrial, basic materials, telecommunications, consumer services, oil & gas and health care sectors during the years 2012-2015.The study applies a methodology used by Collins, Maydew and Weiss (1997) that is based on Ohlson (1995) equity valuation model and Theil (1971) technique to measure and compare the relative and the incremental explanatory power of comprehensive income and net income. The study provides evidence that comprehensive income is not superior to net income in equity valuation. Reporting other comprehensive income gains and losses as elements of the income statement produces a measure of earnings that decreases the explanatory power of the valuation model; decreases the incremental information content of earnings. Other comprehensive income gains and losses when added as an explanatory variable to the valuation model did not enhance significantly its explanatory power.The results we obtained supports the current requirement by the IFRS and US GAAP of deferring other comprehensive gains and losses and contributes to the literature on the value relevance of other comprehensive income gains and losses in emerging capital markets.

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The impacts of earnings volatility, net income and comprehensive income on share Price: Evidence from Indonesia Stock Exchange

Accounting ◽

10.5267/j.ac.2021.3.008 ◽

2021 ◽

pp. 1009-1116

Author(s):

Hadi Susanto ◽

Indra Prasetyo ◽

Trisa Indrawati ◽

Nabilah Aliyyah ◽

Rusdiyanto Rusdiyanto ◽

...

Keyword(s):

Stock Prices ◽

Stock Exchange ◽

Secondary Data ◽

Financial Accounting ◽

Share Price ◽

Net Income ◽

Share Prices ◽

For Profit ◽

Comprehensive Income ◽

Fundamental Research

This study aims to estimate and predict the effect of stock prices on profit volatility, net profit, and comprehensive income on the Indonesia Stock Exchange for the period 2014-2019. The study uses quantitative analysis with secondary data consisting of 98 banking companies on the Indonesia stock exchange from 2014 to 2019. The results prove that the share price has a significant effect on net income and comprehensive income but does not have a significant effect on profit volatility, so that net and comprehensive income has relevance to the share price and investors can make both variables in conducting further fundamental research. Previous studies measured the level of volatility of earnings, net income, and comprehensive income on the share price, but when trialing other approaches by causality, share prices affect net income and comprehensive income but not for profit volatility. In this study, however, the change includes detailed income variables due to Financial Accounting Standard No. 1, a shift in terms from profit and loss statements to systematic profit and loss statements.

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