Penyajian Pendapatan Komprehensif Lain: Pada Industri Properti Real Estate dan Konstruksi
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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
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