Pengukuran Kinerja Keuangan: Return on Equity (ROE) Dengan Atribusi Ekuitas
<p>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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Indonesian |
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Universitas Muhammadiyah Sumatera Utara
2021-04-01
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| Series: | Jurnal Ilmiah Manajemen dan Bisnis |
| Subjects: | |
| Online Access: | http://jurnal.umsu.ac.id/index.php/mbisnis/article/view/7935 |
| _version_ | 1811256573276717056 |
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| author | Marhaendra Kusuma Prihat Assih Diana Zuhroh |
| author_facet | Marhaendra Kusuma Prihat Assih Diana Zuhroh |
| author_sort | Marhaendra Kusuma |
| collection | DOAJ |
| description | <p>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.</p> |
| first_indexed | 2024-04-12T17:42:19Z |
| format | Article |
| id | doaj.art-6be10a4cd78845cba23c90e063b025ec |
| institution | Directory Open Access Journal |
| issn | 1693-7619 2580-4170 |
| language | Indonesian |
| last_indexed | 2024-04-12T17:42:19Z |
| publishDate | 2021-04-01 |
| publisher | Universitas Muhammadiyah Sumatera Utara |
| record_format | Article |
| series | Jurnal Ilmiah Manajemen dan Bisnis |
| spelling | doaj.art-6be10a4cd78845cba23c90e063b025ec2022-12-22T03:22:45ZindUniversitas Muhammadiyah Sumatera UtaraJurnal Ilmiah Manajemen dan Bisnis1693-76192580-41702021-04-0122222324310.30596/jimb.v22i2.79354942Pengukuran Kinerja Keuangan: Return on Equity (ROE) Dengan Atribusi EkuitasMarhaendra Kusuma0Prihat Assih1Diana Zuhroh2Universitas Islam Kadiri (UNISKA) Kediri, Jawa TimurUniversitas Merdeka Malang Jl. Raya Terusan Dieng No.62-64, Malang, Jawa TimurUniversitas Merdeka Malang Jl. Raya Terusan Dieng No.62-64, Malang, Jawa Timur<p>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.</p>http://jurnal.umsu.ac.id/index.php/mbisnis/article/view/7935modification of roe, equity attribution, value relevance |
| spellingShingle | Marhaendra Kusuma Prihat Assih Diana Zuhroh Pengukuran Kinerja Keuangan: Return on Equity (ROE) Dengan Atribusi Ekuitas Jurnal Ilmiah Manajemen dan Bisnis modification of roe, equity attribution, value relevance |
| title | Pengukuran Kinerja Keuangan: Return on Equity (ROE) Dengan Atribusi Ekuitas |
| title_full | Pengukuran Kinerja Keuangan: Return on Equity (ROE) Dengan Atribusi Ekuitas |
| title_fullStr | Pengukuran Kinerja Keuangan: Return on Equity (ROE) Dengan Atribusi Ekuitas |
| title_full_unstemmed | Pengukuran Kinerja Keuangan: Return on Equity (ROE) Dengan Atribusi Ekuitas |
| title_short | Pengukuran Kinerja Keuangan: Return on Equity (ROE) Dengan Atribusi Ekuitas |
| title_sort | pengukuran kinerja keuangan return on equity roe dengan atribusi ekuitas |
| topic | modification of roe, equity attribution, value relevance |
| url | http://jurnal.umsu.ac.id/index.php/mbisnis/article/view/7935 |
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