ANALISIS LAPORAN LABA RUGI KOMPREHENSIF TERKAIT ELEMEN OTHER COMPREHENSIVE INCOME (Studi pada Perusahaan Sektor Keuangan yang Terdaftar pada Bursa Efek Indonesia Tahun 2012-2014)

FATIMAH, MOGI (2016) ANALISIS LAPORAN LABA RUGI KOMPREHENSIF TERKAIT ELEMEN OTHER COMPREHENSIVE INCOME (Studi pada Perusahaan Sektor Keuangan yang Terdaftar pada Bursa Efek Indonesia Tahun 2012-2014). Diploma thesis, Universitas Andalas.

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Abstract

Application of International Accounting Standards (IFRS) in Indonesia aims to meet the reporting requirements in the global market, making it easier to compete in the era of globalization and are expected to provide better earnings quality. Statement of comprehensive income is one of the characteristics of IFRS. This study aims to analyze statement of comprehensive income related to element of Other Comprehensive Income on Financial Sector Company registered in Indonesia Stock Exchange in 2012-2014. This research is classified as descriptive research. The population in this study are all financial sector companies registered in Indonesia in 2012-2014. This research Sample was determined by purposive sampling method so that 70 sample companies were obtained. The data used is secondary data. Data was analiyzed with different analysis method for each elements of OCI. Based on research indicators with the company's financial statements of financial sector, the results showed that: (1) Trends in reporting format of comprehensive income which is to be preferred is a single statement, (2) Most often arises elements is PSAK 55 about the advantages and disadvantages of available for sale financial assets revaluation, whereas what does not appear is PSAK 10 related to intangible assets revaluation, (3) The zero balance of other comprehensive income experienced increases and decreases of the years 2012 to 2014, while the nonzero balance experienced increases and decreases of the years 2012 to 2014 and most appeared on the financial sector companies,(4) The ratio of other comprehensive income towards Net Income on financial sector companies years 2012-2014 are found in group 1, (5) The ratio of the Comprehensive Income towards Comprehensive Income on the financial sector companies year 2012- 2014 are found in group 1. Keywords : Statement of Comprehensive Income, Reporting Format, Elements Other Comprehensive Income, Balance Consistency, Financial Sector.

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