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.

Penelitian ini menggunakan data laporan keuangan perusahaan industri rokok yang terdaftar di Bursa Efek Indonesia pada periode tahun 2010 – 2015 untuk mempelajari perbedaan nilai beban pokok produksi berdasarkan ukuran perusahaan dan pengaruhnya terhadap kemandirian pendanaan melalui penjualan produk. Penelitian ini menggunakan teknik analisis data uji beda rata-rata dengan one way anova untuk pengujian komparatif dan menggunakan analisis regresi linier sederhana untuk pengujian asosiatif, dengan taraf signifikansi 5%. Hasil penelitian menunjukkan bahwa ukuran perusahaan mempengaruhi biaya produksi, biaya produksi mempengaruhi penjualan, dan penjualan mempengaruhi kemandirian pendanaan. Perusahaan rokok memiliki kemandirian pendanaan yang baik, mereka lebih mengupayakan pendanaan dari sektor operasional utama yakni melalui penjualan produk dan efisiensi biaya produksi, daripada pendanaan yang bersumber dari pinjaman pihak ekstern. Penelitian ini juga menyimpulkan bahwa terdapat perbedaan ukuran perusahaan, biaya produksi dan kemandirian pendanaan, dimana ukuran perusahaan memberi dampak pada besar kecilnya biaya produksi dan tingkat kemandirian.

The 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.

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.

This study aims to examine the effect of net income and other comprehensive income on the total of future’s comprehensive income with attribution of earning as a moderating variable. It also tests whether comprehensive income is more persistent than Net Income and whether re-measurement of the defined program is the highest predictive power for future CIs. The dependent variable was Comprehensive Incomet+1, and the independent variables were Net Income and Other Comprehensive Income. Data sources were financial statements 2014-2018 of 367 companies listed in Indonesia Stock Exchange. The empirical evidence were 1).Net income and other comprehensive income can predict future comprehensive income, 2). The CI attribution can improve the ability of NI and OCI in predicting future CI. 3). Net income is more persistent than other comprehensive income, 4). The defined program is the highest predictive power for future CIs.