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Adi Wiratno, Adi
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Journal : Jurnal Ilmiah Professional Indonesia

 1 
Relevansi Nilai Dan Subjektifitas Dari Other Comprehensive Income Pada Perusahaan Industri Jasa Keuangan Ariyadi, Firal; Dr, Darmansyah; Wiratno, Adi
Jurnal Ilmiah Professional Indonesia Vol 2 No 1 (2018): Jurnal Ilmiah Profesional Indonesia
Publisher : Sumatera Research

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Abstract

ABSTRACT          This study aims to investigate the influence of net Income, comprehensive income, other comperhensive Income, SEC (Components from other comprehensive Income with low subjectivity) and N_SEC (Components from other comprehensive Income with high subjectivity) to stock return in mining companies listed on the Indonesia Stock Exchange in 2011 – 2015.This study uses quantitative data that have been published in the Indonesia Stock Exchange ( BEI ) . The samples used in this study were 164 , including 41 companies that met the study criteria , as this study using purposive sampling method in sample selection . While the method of data analysis using panel data regression techniques with Eviews 9.0 application.The result of tests performed by using chow  test and Hausman test choose better random effect model. Results in partial test (t test) obtained that net Income, comprehensive income, and N_SEC (Components from other comprehensive Income with high subjectivity) to stock return, while the other comperhensive Income, and SEC (Components from other comprehensive Income with low subjectivity) has no effect on stock return . While the results of simultaneous ( F test ) obtained net Income, comprehensive income, other comperhensive Income, SEC (Components from other comprehensive Income with low subjectivity) dan N_SEC (Components from other comprehensive Income with high subjectivity) has no simultan effect to stock return . Where the error rate used is 5 % or 0.05 at significant level of 95% . Keywords : Net Income,Comprehensive Income,Other Comprehensive Income, sec,n_sec,stock Return   ABSTRAK          Penelitian ini bertujuan untuk meneliti pengaruh net Income, comprehensive income, other comperhensive Income, SEC (komponen dari other comperhensive Income yang memilik subjektifitas rendah) dan N_SEC (other comperhensive Income yang memilik subjektifitas tinggi) terhadap return saham pada perusahaan jasa keuangan yang terdaftar di Bursa Efek Indonesia tahun 2011– 2015.Penelitian ini menggunakan data kuantitatif yang telah dipublikasikan di Bursa Efek Indonesia (BEI). Dimana sampel yang digunakan dalam penelitian ini sebanyak 164 yang terdiri dari 41 perusahan yang memenuhi kriteria penelitian, karena penelitian ini menggunakan metode purposive sampling dalam pemilihan sampel. Sedangkan metode analisis data menggunakan teknik regresi data panel dengan bantuan aplikasi Eviews 9.0.Hasil pengujian yang dilakukan dengan menggunakan uji chow dan uji hausman memilih Random Effect yang lebih baik. Hasil secara uji parsial (uji t) diperoleh net income, comprehensive income &  dan other comperhensive Income yang memilik subjektifitas tinggi berpengaruh terhadap return saham sedangkan other comperhensive Income dan SEC (komponen dari other comperhensive Income yang memilik subjektifitas rendah)   tidak berpengaruh terhadap return saham, Sementara hasil secara simultan (uji F) tidak diperoleh net Income, comprehensive income, other comperhensive Income, SEC (komponen dari other comperhensive Income yang memilik subjektifitas rendah) dan N_SEC (other comperhensive Income yang memilik subjektifitas tinggi) terhadap return saham Dimana tingkat kesalahan yang digunakan adalah 5% atau 0,05 pada taraf signifikan 95%. Kata Kunci : Laba Bersih, Pendapatan Komprehensif, Penghasilan Komprehensif Lainnya
Co-Authors , Alen Setiawan -, Irianing Suparlinah ., Carmidah ., Carmidah Abdul Azis Adhelia Desi Prawestri Adhelia Desi Prawestri, Adhelia Desi Alamsyah, Richard Andrea Maraya Salsabila Aprilia, Dwiani Nursasi Ardiansah, Mochamad Ardien Arief, Imam Raditia Zabbar Ariyadi, Firal Arruum, Cintia Atiek Sri Purwati Bimo Aryo Alvi Syahrin Bosin Prabowo Bryan Akmal Cassiophea, Lola DARMANSYAH . Debora Dendy Yuli Setiawan desy wulandari Dinda Keumala Dr, Darmansyah Erna Ridawati, Erna Evani, Elsa Saphira Farhan Aryatama Farida Mukhlisah Fatih, Faiz Al Fitriana, Desi Amanatul Fitriyah, Rizky Gautama, Danar Ariangga Windra Grace Garatama M Hartako, Henra Hatmoko, Haryo Wahyu Hefiana, Fera Henra Hartako Hikmawati, Ningsih Huda, M. Alimul I Gede Yudi Arsawan I Wayan Laba Ignatius Pradipa Probondaru Ikhlasillah, Muhammad Indra Yudha Pratama Izzati Amperaningrum, Izzati Januar Mampe Maradona Panjaitan jeki JMV, Mulyadi Karelius, Karelius Karunia, Dian Kasih, Veilla Anggoro Khaerunnisa, Indar Khoiriah Khoiriah, Khoiriah Kurniasari, Wulan Kusuma Wiguna, Muhamad Wisnu Laeli Budiarti Lazuardi K, Prasetia Lola Cassiophea Mahardhika, Made Bellisky Mazya, Khairunnisa MIRANTHI, NAMIRA PUTRI Molide Rizal, Molide Muhammad Akrom Fahmi Muhammad Yusuf Murdam NAJMUDDIN, MOHAMMAD ILHAM Negina Kencono Putri Nunung Nurjanah Nurfaizah, Izah Nuristiyanti, Nia Nurmalitasari, Fahmi Nursasi Aprilia, Dwiani Oktaviana, Amelita Ovany, Riska Pandiangan, Pantur Pasaribu, Naomi Perkasa, Petrisly Permanasuri, Ni Putu Diah Agustin Permata Ulfah, Permata Purnawan, Eldy Indra Putu Deny Darmawan Qotrunnada, Sausan Syifa Qotrunnada, Sausan Syifa Rafly Tri Adi Ramadhani, Bella Mirtha Ramadhani, Wanda Putri Regina Zetia Revianti Coenraad, Revianti Rido Rido, Rido Rio Pradana, Priananda Sanditya Samuel Layang Sanupir Kalaeau Setiawati, Anda Sholihah, Siti Mar'atush Sitinjak, Tarita Aprilani Su'Daa, Saniyya Nabila Sugiarto S Supeno, Saras Supeno, Saras Suyanto Suyanto Tarjunajah, Tarjunajah Taufiqurrachman Nasihun Umi Pratiwi, Umi Victory, Haura Ayu Wahyu Ningsih Wiyogo Yusriyati Nur Farida Zaidan, Naufal Ali