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 …

Kinerja keuangan komprehensif adalah pengukuran profitabilitas dengan memodifikasi
ROA dan ROE dengan memasukkan laba komprehensif dari unrealized earnings berupa …

This study empirically proves that standard policies concerning the format of presenting
income statements are in the form of additional information. This is particularly relevant to …

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 …

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 …

Tujuan penelitian: Perubahan tampilan laporan keuangan konsolidasi berupa informasi
laba dan ekuitas yang diatribusikan ke kepentingan non pengendali. Penelitian ini …

This study aims to measure the effectiveness of the policy of presenting profit and equity
information attributable to owners of the parent entity and owners with non-controlling …

Research aims: Fair value accounting, fairness, and transparency are the basis for other
comprehensive income (OCI), profit, and equity attributable. This research aims to analyze …

Abstract Consumer Goods Industry Company is one of the Manufacturing companies in
Indonesia. it is still the main choice for investors to invest their funds. That's because the …

This study aims to (1) analyze the raw material inventory control of shallots using the EOQ,
EPQ, and Kanban methods at CV. Sahabat of fried shallot producers in Kediri Regency,(2) …