Search for collections on Perbanas Institutional Repository

ANALISIS PENYAJIAN OTHER COMPERHENSIVE INCOME PADA INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016

IHSANI, MUHAMMAD AMAL (2017) ANALISIS PENYAJIAN OTHER COMPERHENSIVE INCOME PADA INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016. Undergraduate thesis, STIE PERBANAS SURABAYA.

[img]
Preview
Text
ARTIKEL ILMIAH.pdf

Download (892kB) | Preview
[img]
Preview
Text
COVER.pdf

Download (828kB) | Preview
[img]
Preview
Text
BAB I.pdf

Download (818kB) | Preview
[img]
Preview
Text
BAB II.pdf

Download (740kB) | Preview
[img] Text
BAB III.pdf
Restricted to Registered users only

Download (746kB)
[img] Text
BAB IV.pdf
Restricted to Registered users only

Download (1MB)
[img]
Preview
Text
BAB V.pdf

Download (225kB) | Preview
[img] Text
LAMPIRAN.pdf
Restricted to Registered users only

Download (3MB)

Abstract

Adoption of IFRS impact on the financial statements at fair value. Indonesia adopts IFRS mandatory since 2012. Other Comprehensive Income (OCI) is the information presented as the impact of IFRS implementation for the presentation of fair value in the financial statements. This study investigates and analyzes the presentation of OCI include defined employee benefit obligations, securities available for sale, revaluation of assets, and other each industry basic and chamical sector. Analyses were performed using cross tabulation (cross tabulation) is based on the year and the industry sector. The results showed that there was significant progress overall presentation of the components of OCI during the period of observation. The same was based on the industry sector. The results of this study are expected to provide contributions related to the potential tax on presentation of OCI account. The results of this research is very important for the next researcher associated antecedent and consequent of OCI information. Keyword: other comprehensive income, benefit obligation plan, asset revaluation, available for sale securities asset.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 18 Aug 2017 06:44
Last Modified: 18 Aug 2017 06:44
URI: http://eprints.perbanas.ac.id/id/eprint/2653

Actions (login required)

View Item View Item