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All Journal Jurnal Keuangan dan Perbankan Journal of Applied Finance & Accounting JURNAL ILMIAH MANAJEMEN & BISNIS TEMA (Jurnal Tera Ilmu Akuntansi) Journal of Accounting and Investment Jurnal Akuntansi dan Perpajakan Jurnal Kajian Akuntansi Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Riset Akuntansi dan Keuangan Jurnal SOLMA Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI JAE (Jurnal Akuntansi dan Ekonomi) JMD: Jurnal Riset Manajemen & Bisnis Dewantara Jurnal Ilmiah Akuntansi Manajemen Jurnal Proaksi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ekuivalensi International Journal of Economics Development Research (IJEDR) JMK Jurnal Manajemen dan Kewirausahaan Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Akuntansi dan Governance JCA (Jurnal Cendekia Akuntansi) Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Akuntansi dan Keuangan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Pengabdian kepada Masyarakat (Ngabdimas) Jurnal Mutiara Ilmu Akuntansi Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Akuntansi JURDIASRA Jurnal Akuntansi Kontemporer Jurnal Pengabdian Masyarakat Bidang Akuntansi, Manajemen & Ekonomi
Marhaendra Kusuma
Universitas Islam Kadiri
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengukuran Kinerja Keuangan: Return on Equity (ROE) Dengan Atribusi Ekuitas Marhaendra Kusuma; Prihat Assih; Diana Zuhroh
JURNAL ILMIAH MANAJEMEN & BISNIS Vol 22, No 2 (2021): Oktober - Maret
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jimb.v22i2.7935

Abstract

The format of the balance sheet and income statement since the Indonesian IFRS convergence has changed with the addition of attribution of equity and comprehensive income. This change became the idea to develop the Return On Equity (ROE) formula. The purpose of this study is to empirically prove whether additional attribution information adds relevance value or is surprising, through analysis of the effect of ROE modification based on attribution of stock returns as a proxy for relevance value, with data on 504 companies listed on the IDX in 2016 2020. The results show that attribution equity and comprehensive income have value relevance for users. The novelty of this research is the modification of ROE with attribution of equity and comprehensive income, and the use of modified ROE to measure the value of relevance.
MODERASI KUALITAS AUDIT DALAM PENGARUH MANAJEMEN LABA TERHADAP KUALITAS LABA KOMPREHENSIF Kurnia Robik; Akhmad Naruli; Marhaendra Kusuma
JCA (Jurnal Cendekia Akuntansi) Vol 2 No 2 (2021): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v2i2.2281

Abstract

Abstrak Kualitas laba bersih dan laba komprehensif memiliki peranan penting dalam pengambilan keputusan investor untuk berinvestasi. Penelitian ini dilakukan untuk mengetahui pengaruh manajemen laba terhadap kualitas laba perusahaan dengan moderasi kualitas audit pada perusahaan LQ45tahun 2018-2020. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan memberikan kriteria tertentu. Sampel yang digunakan adalah laporan keuangan perusahaan BEI LQ45 tahun 2018-2020. Teknik analisis yang digunakan meliputi uji asumsi klasik, analisis regresi linier bergada, analisis regresi moderasi menggunakan software SPSS 21. Hasil analisis menunjukkan manajemen laba baik riil maupun akrual berpengaruh negatif terhadap kualitas laba bersih dan laba komprehensif serta kualitas audit mampu memperlemah pengaruh negatif dari manajemen laba riil dan akrual terhadap kualitas laba bersih dan komprehensif. Kata Kunci: Manajemen Laba, Kualitas Laba Komprehensif, Kualitas Audit Abstract The quality of net income and comprehensive income has an important role in making investor decisions to invest. This research was conducted to find out the effect of earnings management on the quality of company profits by moderating the quality of audits in LQ45 companies in 2018-2020. The sampling technique in this study used purposive sampling methods by providing certain criteria. The sample used is the company's financial statements LQ45 in 2018-2020. Analytical techniques used assumption tests, multiple linear regression analysis, moderate regression analysis with using SPSS 21 software. The results of the analysis showed that both real and accrual earnings management negatively affect the quality of net income and comprehensive income and audit quality was able to weaken the negative influence of real and accrual earnings management on the quality of net and comprehensive income. Keywords: Earnings Management, Comprehensive Income Quality, Audit Quality.
Pengaruh Fundamental Makro Ekonomi terhadap Penghasilan Komprehensif Lain dan Persistensi Laba Komprehensif Marhaendra Kusuma; Beny Mahyudi Saputra
Jurnal Kajian Akuntansi Vol 6, No 1 (2022): JUNI 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i1.6239

Abstract

AbstractThe application of fair value accounting in financial statements gives rise to other comprehensive income (OCI) as the difference between the historical value of assets (liabilities) and fair value. This study aims to provide empirical evidence of internal and external factors that affect OCI and persistence of comprehensive income, by examining the effects of exchange rate, interest, inflation, JCI, size, industry, leverage, financial assets, fixed assets, inventories, and sales on 504 companies IDX for the period 2016 – 2020. The results show that exchange rate, interest, inflation, JCI have an effect on the aggregate OCI value and for each item. Firm size affects the occurrence of OCI from adjusting the fair value of assets and liabilities. OCI persistence level is the lowest among net income and comprehensive income. OCI mediates the effect of macroeconomic and internal factors on the persistence of comprehensive income. The novelty of this research is to provide empirical evidence of the causes of OCI. So far, accounting research has only examined the persistence of net income, while the persistence of comprehensive income is still rare, especially in Indonesia.Keywords: Macroeconomic fundamentals; OCI; Persistence of comprehensive earnings Abstrak Penerapan akuntansi nilai wajar dalam penyusunan laporan keuangan, memunculkan penghasilan komprehensif lain (OCI) sebagai selisih nilai historis aset (liabilitas) terhadap nilai wajar. Penelitian ini bertujan memberi bukti empiris faktor internal dan eksternal yang mempengaruhi penghasilan komprehensif lain (OCI) dan dampaknya terhadap persistensi laba komprehensif, dengan menguji pengaruh kurs, bunga, inflasi, IHSG, ukuran, industri, leverage, aset keuangan, aset tetap, persediaan, penjualan terhadap OCI dan persistensi laba komprehensif, pada 504 perusahaan di BEI periode 2016 – 2020. Hasil menunjukkan faktor makro kurs, bunga, inflasi, IHSG berpengaruh terhadap nilai OCI agregat maupun permasing-masing item. Ukuran perusahaan mempengaruhi timbulnya OCI dari penyesuian nilai wajar aset dan liabilitas. Tingkat persistensi OCI paling rendah diantara laba bersih dan laba komprehensif. OCI memediasi pengaruh makro ekonomi dan faktor internal terhadap persistensi laba komprehensif. Novelty penelitian ini adalah memberi bukti empiris penyebab kemunculan OCI. Riset akuntansi selama ini hanya meneliti persistensi laba bersih, sedangkan persistensi laba komprehensif masih jarang, terutama di Indonesia.Katakunci: Fundamental makro ekonomi; OCI; Persistensi laba komprehensif
Measurement of Return on Asset (ROA) based on Comprehensive Income and its Ability to Predict Investment Returns: an Empirical Evidence on Go Public Companies in Indonesia before and during the Covid-19 Pandemic Marhaendra Kusuma
Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Vol 16, No 1 (2021): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.779 KB) | DOI: 10.24269/ekuilibrium.v16i1.3238

Abstract

Purpose - The concept of recognizing all inclusive income, which is used by IFRS and Indonesian SAK, is the basis for presenting other comprehensive income in the income statement. This change in format became the idea of developing a financial performance measurement.Methodology - Testing the effect of attributable comprehensive income ROA and attributable ROA net income on future cash flows and net income, as a proxy for the ability to provide future returns, and applying them in measuring performance before and during the Covid-19 pandemic.Findings - ROA net income is better able to predict future investment returns. ROA comprehensive income has more relevance value, when only other items of comprehensive income that have the potential to be realized are included. In assessing performance, users are advised to keep using the ROA of the net income version, and when using the ROA of the comprehensive income version, it is advisable to include only OCI which will be reclassified. The financial performance of companies in many industrial sectors experienced a decline during the Covid 19 pandemic using two ROA measures.Novelty - Development of ROA formulation by including other comprehensive income and profit attribution, so far ROA is only based on net income.
KONSTRIBUSI INFORMASI AKUNTANSI BIAYA DALAM MENINGKATKANNILAI PERUSAHAAN DAN TANGGUNG JAWAB KEPADA STAKEHOLDER PADA PERUSAHAAN MANUFAKTUR SEMEN DI INDONESIA Marhaendra Kusuma
Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Vol 12, No 2 (2017)
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.035 KB) | DOI: 10.24269/ekuilibrium.v12i2.673

Abstract

The purpose of this study is to determine the effect of cost accounting information on the improvement of corporate value and responsibility to stakeholders, at cement industry companies listed in Indonesia Stock Exchange (BEI) period 2010-2015. Data analysis techniques using simple linear regression analysis product correlation moment for causality test and comparative analysis k one way anova independent sample for comparative test, with 5% significance level. The results showed that the cost accounting information, which is realized in the calculation of cost of goods manufactured, has a significant effect on the increase of company value. Increased corporate value significantly influences the company's ability to fulfill its responsibilities to stakeholders, such as paying dividends to shareholders, borrowing interest expense to creditors, hiring employees and paying taxes to the government. This study also concludes that there are differences of firm size, dividend payout, tax burden, interest expense on cement company go public in Indonesia, while the salary load is not significant difference.
Can Other Comprehensive Income be Used for Tax Avoidance? Marhaendra Kusuma; Puji Rahayu
Jurnal Akuntansi dan Keuangan Vol. 24 No. 2 (2022): NOVEMBER 2022
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.24.2.68-79

Abstract

Other Comprehensive Income (OCI) is the impact of applying fair value accounting, namely the difference between the fair value of assets (liabilities) and their carrying values. Uncertainty about the time and amount of OCI which is a medium for tax avoidance. This study provides empirical evidence whether OCI can be used for tax avoidance, data from 504 companies listed on the IDX for 2016 – 2020. The results show that companies in Indonesia do not carry out earnings management for tax avoidance through OCI, companies in Indonesia consistent in realizing OCI according to the plan for the previous period, there is no time delay or change in the amount of OCI realization. The novelty of this study lies in the effect of OCI on tax avoidance, in addition to previous literature such as the influence of governance, political connections, foreign interests, legal systems, and CSR.
Moderasi Leverage dalam Pengaruh Ukuran Bank dan Aset Keuangan Terhadap Kinerja Keuangan Komprehensif BPR Konvensional dan BPR Syariah Se-Kediri Raya Edi Murdiyanto; Marhaendra Kusuma
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol 7, No 2 (2022): (September 2022)
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v7i2.3006

Abstract

Kinerja keuangan komprehensif adalah pengukuran profitabilitas dengan memodifikasi ROA dan ROE dengan memasukkan laba komprehensif dari unrealized earnings berupa keuntungan penyesuaian nilai wajar aset keuangan. Penelitian ini bertujuan menganalisis faktor yang mempengaruhi kinerja keuangan komprehensif BPR konvensional dan syariah Se-Kediri Raya dengan peran moderasi tingkat leverage periode 2018 – 2021. Hasil penelitian menunjukkan bahwa kinerja keuangan komprehensif BPR menurun signifikan selama Pandemi Covid-19, karena volume penyaluran kredit (pembiayaan) menurun selama masa pandemi yang berdampak pada penurunan pendapatan bunga, pendapatan bagi hasil dan pendapatan administrasi. Ukuran bank dan kepemilikan aset keuangan berpengaruh positif terhadap kinerja keuangan komprehensif, sedangkan pandemi berpengaruh negatif. Leverage meningkatkan pengaruh ukuran bank, kepemilikan aset keuangan dan Pandemi Covid-19 terhadap kinerja komprehensif BPR, karena dengan tingkat leverage yang tinggi, manajemen BPR termotivasi untuk meningkatkan pendapatan operasional sebagai komitmen dan kewajiban untuk melunasi utang tersebut.
Moderasi Leverage dalam Pengaruh Ukuran Bank dan Aset Keuangan Terhadap Kinerja Keuangan Komprehensif BPR Konvensional dan BPR Syariah Se-Kediri Raya Edi Murdiyanto; Marhaendra Kusuma
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 7 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v7i2.3006

Abstract

Kinerja keuangan komprehensif adalah pengukuran profitabilitas dengan memodifikasi ROA dan ROE dengan memasukkan laba komprehensif dari unrealized earnings berupa keuntungan penyesuaian nilai wajar aset keuangan. Penelitian ini bertujuan menganalisis faktor yang mempengaruhi kinerja keuangan komprehensif BPR konvensional dan syariah Se-Kediri Raya dengan peran moderasi tingkat leverage periode 2018 – 2021. Hasil penelitian menunjukkan bahwa kinerja keuangan komprehensif BPR menurun signifikan selama Pandemi Covid-19, karena volume penyaluran kredit (pembiayaan) menurun selama masa pandemi yang berdampak pada penurunan pendapatan bunga, pendapatan bagi hasil dan pendapatan administrasi. Ukuran bank dan kepemilikan aset keuangan berpengaruh positif terhadap kinerja keuangan komprehensif, sedangkan pandemi berpengaruh negatif. Leverage meningkatkan pengaruh ukuran bank, kepemilikan aset keuangan dan Pandemi Covid-19 terhadap kinerja komprehensif BPR, karena dengan tingkat leverage yang tinggi, manajemen BPR termotivasi untuk meningkatkan pendapatan operasional sebagai komitmen dan kewajiban untuk melunasi utang tersebut.
Can the Reclassification of Other Comprehensive Income Narrow the Opportunities for Creative Accounting: Earnings Management and Income Smoothing? Marhaendra Kusuma
Jurnal Akuntansi dan Keuangan Vol. 25 No. 1 (2023): MAY 2023
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.25.1.25-38

Abstract

So far, research in Indonesia examines that the factors that influence creative accounting are the application of Good Corporate Governance, leverage, company size, and political connections, while research on the effect of other comprehensive income (OCI) as a result of the application of fair value accounting has not been widely carried out. This study finds evidence that aggregate OCI accumulation does not affect earnings management and income smoothing. However, testing on group OCI items that will be reclassified to net income has a negative effect. Asset realization commitment increases the negative effect of OCI on earnings management and income smoothing. Creative accounting through OCI can be done through a policy of delaying the realization time and or reducing the real amount of assets realized to get the net profit value according to the interests of management and the subjectivity of deter­mining the fair value of assets and liabilities.
Can Other Comprehensive Income Affect Dividend Payments in Indonesia? Marhaendra Kusuma; Beby Hilda Agustin
Share: Jurnal Ekonomi dan Keuangan Islam Vol 12, No 1 (2023)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v12i1.15513

Abstract

The concept of Other Comprehensive Income (OCI) refers to the difference between the fair value and historical value of assets, resulting from applying fair value principles in financial statement preparation. Despite being unrealized income, it affects equity, and some of its items have a real potential to be realized in the coming period. Previous research has mainly studied the effect of realized income (net income) on dividends, while the impact of unrealized income on dividends, especially in Indonesia, has received limited attention. This study investigates the relationship between OCI and dividends for 682 companies listed on the Indonesia Stock Exchange using data from annual reports spanning from 2015 to 2021. This study employs descriptive statistics, correlation analysis, multiple linear regression analysis, and path analysis to examine the mediating role of profitability and operating cash flows in the relationship between OCI and dividends. The results reveal that OCI, as a whole, does not have a significant impact on dividends. However, when analyzing only the items within OCI that are "to be reclassified to net income", specifically gains (losses) on “available-for-sale financial assets”, the study identifies a significant and positive relationship between OCI and dividends. These findings suggest that incorporating OCI with net income in the income statement format can enhance the relevance of financial information for users, emphasizing the importance of considering the impact of unrealized income on dividends and the mediating role of profitability and operating cash flows.========================================================================================================ABSTRAK – Dapatkah Other Comprehensive Income Mempengaruhi Pembayaran Dividen di Indonesia? Konsep Other Comprehensive Income (OCI) merujuk pada perbedaan antara nilai wajar dan nilai historis aset, yang dihasilkan dari penerapan prinsip nilai wajar dalam penyusunan laporan keuangan. Meskipun merupakan penghasilan yang belum direalisasi namun mempengaruhi ekuitas dan beberapa item diantaranya ada potensi nyata terealisasi di periode yang akan datang. Kajian sebelumnya, terutama di Indonesia, umumnya hanya menguji pengaruh pendapatan yang terealisasi terhadap dividen, sedangkan pengaruh pendapatan belum terealisasi belum banyak dieksplorasi. Kajian ini bertujuan untuk meneliti hubungan antara OCI dan dividen pada 682 perusahaan yang terdaftar di Bursa Efek Indonesia menggunakan data dari laporan tahunan selama periode 2015- 2021. Analisis data dilakukan dengan statistik deskriptif, analisis korelasi, analisis regresi linear berganda, dan analisis jalur untuk mengeksplorasi peran mediasi variabel profitabilitas dan arus kas operasi dalam hubungan antara OCI dan dividen. Hasil kajian menunjukkan bahwa secara keseluruhan, OCI tidak memiliki dampak signifikan terhadap dividen. Namun, ketika analisis hanya dilakukan pada item-item OCI kelompok “yang akan direklasifikasi ke laba bersih”, khususnya pada item keuntungan (kerugian) aset keuangan tersedia untuk dijual, OCI berpengaruh positif signifikan terhadap dividen, dan profitabilitas serta arus kas operasi juga memediasi pengaruh OCI terhadap dividen. Temuan ini menunjukkan bahwa menggabungkan OCI dengan laba bersih dalam format laporan keuangan dapat meningkatkan relevansi informasi keuangan bagi pengguna, dengan menekankan pentingnya mempertimbangkan dampak penghasilan yang belum direalisasi pada dividen dan peran mediasi dari profitabilitas dan arus kas operasi.
Co-Authors Abdul Hadi Bin Ahamad Abdul Haris Adinda Putri Zelicca Agnes Prety Sinta Yuliana Agus Athori Agustin, Beby Hilda Ahamad, Abdul Hadi Bin Ahmad Budiman Ahmad Yani Ahmad, Abdul Hadi Bin Aina Lufitasari Ajeng Nur Putri Rahayu Akhmad Naruli Alfredo Dos Santos Alisa Qurrota A'yun Khoirul Bariyah Andriana, Ririn Anggita Septiarni Anis Marjukah Arif Julianto Sri Nugroho Ariska Devi Agustin Suhariani Arisyahidin, Arisyahidin Armiyani, Nora Arum Athori, Agus BARRETO, Carlos Afonso Beby Hilda Agustin Beby Hilda Agustin Beny Mahyudi Saputra Dewi Wungkus Antasari Diana Zuhroh Edi Murdiyanto Eka Wiwid Devita Eni Srihastuti Fiola Amanda Purnamasari Fitria Nurul Izza Frana, Frana Gadis Ragil Krisistiya Hanifah Puspita Sari Hilda Agustin, Beby Imarotus Suaidah Ivana Wilda Afosma Jayanti Indah Fresilina Kasim, Che Manisah Mohd Kurnia Robik Kusumaningarti, Miladiah Kusumanungarti, Miladiah Laela Mohimmatul Kirom Luzy Nur Agustin Mariano Nunes Merinda Ratna Sari Miladiah Kusumaningarti Miladiah Kusumaningarti Moh. Khoirul Anam Mohd Kasim, Che Manisah Muhammad Alfa Niam Nashya Youllanda Nidita Hafizna Nora Arum Armiyani Nunes, Mariano Nur Hidayati Nur Rahmanti Ratih Nur Rahmanti Ratih Pramiana, Omi Prihat Assih Puji Rahayu Purwanti, Asih Tugi Puspita Sari, Hanifah Putranti, Eti Putri Agnestasya Permatasari Putri Awalina Ratih, Nur Rahmanti Ria Lusiana Rike Selviasari Rike Selviasari Rohwiyati Rusandy, Deby Santyo Sanju Kumar Singh Sanju Kumar Singh Sanju Kumar Singh Santos , Alfredo Dos Santos, Alfredo Dos Sari, Hanifah Puspita Selviasari, Rike Shofia Fatimatuz Zahro’ siti isnaniati Soares, Jaime Sri Luayyi Sri Luayyi Srikalimah, Srikalimah Sulistya Violy Amanda Salsabilla Wahyu Hidayatulloh Wahyudi, Moch. Yuliana, Agnes Prety Sinta YUNIEP MUJATI SUAIDAH