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All Journal Jurnal Akuntansi dan Perpajakan Jurnal Akuntansi Kontemporer
Abdul Hadi Bin Ahamad
Universiti Teknologi MARA
Economics, Econometrics & Finance

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MACROECONOMICS IN NEXUS OF OTHER COMPREHENSIVE INCOME AND ISLAMIC BANKS PROFITABILITY Moh. Khoirul Anam; Marhaendra Kusuma; Abdul Hadi Bin Ahamad; Alfredo Dos Santos
Jurnal Akuntansi Kontemporer Vol. 18 No. 1 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v18i1.7589

Abstract

Research Purposes. This study aims to analyze the moderating effect of macroeconomic fundamentals on the relationship between other comprehensive income to be reclassified (OCIR) and profitability.. Research Methods. Financial statement data from 71 Islamic banks across 10 Asian countries for the period 2016-2023, comprising 568 firm-year observations, were used. Moderated regression analysis was used to test the effect. Research Results and Findings. The test results indicate that OCIR has a positive effect on the profitability of Islamic banking entities, and macroeconomic fundamentals strengthen this effect. This result is consistent across different measurements of OCIR and profitability variables. An additional finding of this study is that OCIR has greater predictive power for future profits than the unreclassified OCI component. The implication of this study is input for investment analysis, especially those specializing in the Islamic finance industry, that OCIR, even unrealized earnings, also has value relevance due to its high predictive power of future profits, especially if the Islamic entity has many financial assets in the "available-for-sale" category. The originality of this research lies in examining the influence of OCIR on the profitability of Islamic banking entities in Asian countries and examining the moderating role of macroeconomic fundamentals.
Modification of Financial Ratio Analysis Based on Fair Value: Is It More Predictive? Nur Rahmanti Ratih; Marhaendra Kusuma; Yuniep Mujati Suaidah; Abdul Hadi Bin Ahamad
Jurnal Akuntansi dan Perpajakan Vol. 11 No. 1 (2025): Maret 2025
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v11i1.15889

Abstract

The purpose of this study is to respond to these profit changes by modifying the ROA, ROE, and NPM ratio formulas by expanding the concept of "earnings" to include comprehensive income and attributable income. Observational data from 2,641 firm-years from 543 publicly listed companies in Indonesia for the 2020-2024 period using multiple linear regression analysis. The results of this study indicate that modified financial ratio analysis has value relevance because it influences stock returns and has predictive power over dividends. The implication of this finding is that profitability using comprehensive income has value relevance and that level 1 of the fair value hierarchy is the most predictive and most responded to by the market, compared to comprehensive income and attributable income. The originality of this study examines the value relevance of using modified financial ratio analysis, specifically profitability, by involving comprehensive income and attributable income.
Co-Authors Alfredo Dos Santos Marhaendra Kusuma Moh. Khoirul Anam Nur Rahmanti Ratih YUNIEP MUJATI SUAIDAH