ARTICLE
TITLE

PENGARUH RELEVANSI NILAI INFORMASI OTHER COMPREHENSIVE INCOME DAN NET INCOME TERHADAP RETURN SAHAM DOI : 10.25105/mraai.v17i1.2038

SUMMARY

This research has a purpose to analyze the influence value relevance of information Other Comprehensive Income and Net Income in explaining Stock Return by using control variables, namely Firm Size, Growth, Debt to Total Assets, and Return on Assets. The sample used in this research are manufacturing companies which is listed in Indonesian Stock Exchange from 2011 to 2015. Obtained by 53 manufacturing companies the research sample. Data used in this research are secondary data obtained from the form of the annual audited financial statements derived from the Indonesia Stock Exchange (IDX) the period of 2011-2015 and the Indonesian Capital Market Directory (ICMD) in the period 2011-2015. The statistic method used to test on the research hypothesis is panel data analysis. The research results found that variables of the research model which are Other Comprehensive Income has a negative and significant effect on stock return, whereas Net Income has a positive and significant effect on stock return.

PAGES
pp. 53 - 66
COLLECTIONS
Economy

 Articles related

Dewi Ayu Muliani,Suriani Suriani,Chenny Seftarita    

ABSTRACT – Income is one of the most important performance indicators for Islamic banks; the higher the income, the better their performances. Among all Islamic financial institutions worldwide, Islamic banks in the Middle East are listed as having the l... see more


Savin Riznika Bunga Nusa, Andrieta Shintia Dewi    

Generasi muda yang masih kurang memiliki perencanaan, pengaturan dan pengelolaan keuangan yang baik, membuat manajemen keuangan generasi muda menjadi tidak tertata. Masih banyak yang melakukan kegiatan konsumtif dan impulsif. Hal tersebut membuat keuanga... see more


Siti Yuningsih Suteja,Wirman Wirman    

AbstractThis study aims to determine the magnitude of the effect of wadiah savings and operating expenses on net income in state-owned banking. The research method used is verification descriptive analysis method with a quantitative approach. Determinati... see more


Jihan Nurul Rachman, Nor Norisanti, Acep Samsudin    

Before making a decision, investors will analyze the company's performance first, one of the ratios used by investors to measure the level of success of a company's performance in assessing shares, the difficulty of investors regarding the valuation of u... see more


Umratun Ikayanti,Nafisah Nurulrahmatiah    

AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh sales growth dan return on investment (ROI) secara bersama-sama terhadap harga saham pada PT. Gudang Garam, Tbk. Penelitian ini menggunakan jenis penelitian asosiatif dengan jenis data kuantitatif... see more