Penyajian Pendapatan Komprehensif Lain: Pada Industri Properti Real Estate dan Konstruksi
Abstract views: 871 | PDF downloads: 638
Abstract
ABSTRACT
The purpose of this study was to investigate how the application components of OCI after IFRS enacted. This study investigate for companies listed on the Indonesian Stock Exchange for the period from 2012 to 2015. The data analysis method used is Tabulation Cross (Cross Tabulation) and Cramer V with the help of SPSS statistical data processing program. Testing was conducted on 216 samples consisted of 184 samples for property and real estate industry and 32 samples for the construction industry. Results of research on industrial real estate properties and construction after different test on components of OCIie exchange rate differences, employee benefits, securities available for sale, hedging, revaluation of assets/intangible assets, associates and venture then there is a significant influence on foreign exchange and asset revaluation fixed/ intangible assets.
ABSTRAK
Tujuan penelitian ini adalah menginvestigasi bagaimana penerapan komponen-komponen OCI setelah IFRS di berlakukan. Penelitian ini meneliti untuk perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia untuk periode dari tahun 2012 sampai dengan 2015. Metode analisis data yang digunakan adalah Tabulasi Silang (Cross Tabulation) dan Cramer V dengan bantuan program pengolah data statistik SPSS. Pengujian ini dilakukan pada 216 sampel terdiri dari 184 sampel untuk industri properti dan real estate dan 32 sampel untuk industri konstruksi. Hasil penelitian pada industri properti real estate dan konstruksi ini setelah dilakukan uji beda pada komponen OCI yaitu selisih kurs, imbalan kerja, sekuritas tersedia dijual, hedging, revaluasi aset/aktiva tidak berwujud, asosiasi dan ventura maka terdapat pengaruh signifikan terhadap selisih kurs dan revaluasi aset tetap/aktiva tidak berwujud.
JEL Classification: M40, M48
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the works authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journals published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
