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All Journal JAKBS Jejak digital: Jurnal Ilmiah Multidisiplin Jurnal Ilmiah Ekonomi dan Manajemen Indonesia
Yosep Eka Putra
UIN Mahmud Yunus Batusangkar
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Other Comprehensive Income (OCI) terhadap Manajemen Laba pada Perusahaan Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2023–2025 Yosep Eka Putra; Mega Rahmi; Sonia Andari; Yona Amelia Agustin; Sherlina Yudistira; Syarifa Ainul Yaqin
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/tqwqdq92

Abstract

This study aims to analyze the effect of Other Comprehensive Income (OCI) on earnings management in consumer cyclicals companies listed on the Indonesia Stock Exchange for the 2023–2025 period. The study used quantitative methods with secondary data in the form of financial statements and annual reports. The sample was selected using a purposive sampling technique, obtaining 42 observational data after filtering and removing outliers. OCI was used as the independent variable, while earnings management was measured using discretionary accruals using the Modified Jones Model approach. The analysis was conducted using classical assumption tests and simple linear regression. The results showed that OCI had no significant effect on earnings management, with a t-test significance value of 0.680 (>0.05). The R Square value of 0.004 indicates that OCI only explains 0.4% of changes in earnings management, with the remainder being influenced by other factors. Thus, OCI is not the primary factor influencing earnings management practices in consumer cyclical companies listed on the IDX during the 2023–2025 period.
Relevansi Nilai Net Income, Comprehensive Income, dan OCI terhadap Return Saham dan Book Value Rahma Aliya Marta; Retno Rantika; Nurhasnah; Nur Rahmad Alif; Yosep Eka Putra
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the relevance of Net Income (NI), Comprehensive Income (CI), and Other Comprehensive Income (OCI) to stock returns and book value in technology sector companies listed on the Indonesia Stock Exchange for the period 2023–2025. This study employs a quantitative approach using secondary data obtained from companies’ annual reports. A purposive sampling technique was used, resulting in 45 observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results indicate that, when analyzed individually, NI, CI, and OCI do not have a significant relationship with stock returns. Conversely, these three variables were found to have a significant relationship with book value. Simultaneously, NI, CI, and OCI have a significant effect on both stock returns and book value. These findings indicate that investors in the technology sector tend to consider factors other than profit information when making investment decisions. However, profit and comprehensive income information still play a role in reflecting a company’s economic value, as reflected through book value
AKUISISI DI PERSIMPANGAN: Analisis Kinerja Keuangan Sebelum dan Sesudah Pengambilalihan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2025 Yosep Eka Putra; Salwa Assyfa Yusri; Sari Uswatun Hasanah; Suci Rahmadani; Viola Agnesya; Selfi Gusti Meliza
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the comparative financial performance of companies listed on the Indonesia Stock Exchange (IDX) before and after acquisitions during the 2020–2025 period. The methodology employs a quantitative approach utilizing comparative analysis based on secondary data from the financial statements of 18 companies that have undergone acquisitions. Financial performance is evaluated using Return on Assets (ROA), Current Ratio (CR), Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Earnings per Share (EPS). Normality testing was conducted using the Kolmogorov-Smirnov and Shapiro-Wilk methods. Given that the data were not normally distributed, hypothesis testing was performed using the non-parametric Mann-Whitney U test. The results indicate no significant differences in any of the financial ratios before and after acquisition, with significance values of 0.457 for ROA, 0.950 for CR, 0.601 for TATO, 0.438 for DER, and 0.716 for EPS. These findings suggest that acquisitions have not yet yielded a significant impact on corporate financial performance in the short term. This study contributes empirical evidence regarding the effectiveness of acquisitions among IDX-listed companies and offers insights for investors and corporate management when evaluating acquisition decisions and post-acquisition integration strategies.
Analisis Perbedaan Risiko Investasi Saham Sebelum dan Sesudah Akuisisi Perusahaan Jenny Selvia; Indra Rinaldi; Hafizah Fauziah Hasibuan; Maria Agustia Laila; Jeni Sopianti; Yosep Eka Putra
Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Vol. 2 No. 1 (2026): JANUARI -JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/zb9x1725

Abstract

This study aims to analyze the differences in stock investment risk and the impact of the Debt-to-Asset Ratio (DAR), Debt-to-Equity Ratio (DER), Return on Assets (ROA), Return on Equity (ROE), and Current Ratio (CR) on companies listed on the Indonesia Stock Exchange (IDX) before and after acquisitions. This study sampled 10 companies. The method used was quantitative with a comparative approach. The results of data analysis conducted on 10 companies listed on the Indonesia Stock Exchange (IDX) by comparing annual financial statements before and after acquisitions for the periods 2024 and 2025 showed that, overall, this study confirms that in the short term, acquisitions tend not to have a direct beneficial impact on a company's financial performance or stock returns. This finding aligns with previous research findings, which indicate that the benefits of acquisitions are generally only felt in the medium to long term.
Co-Authors Hafizah Fauziah Hasibuan Indra Rinaldi Jeni Sopianti Jenny Selvia Maria Agustia Laila Mega Rahmi Nur Rahmad Alif Nurhasnah Rahma Aliya Marta Retno Rantika Salwa Assyfa Yusri Sari Uswatun Hasanah Selfi Gusti Meliza Sherlina Yudistira Sonia Andari Suci Rahmadani Syarifa Ainul Yaqin Viola Agnesya Yona Amelia Agustin