TY  - JOUR
AV  - public
VL  - 12
KW  - net income
KW  -  comprehensive income
KW  -  other comprehensive income
KW  -  attribution of earning
PB  - Sciedu Press
SN  - 1923-4023,  E-ISSN 1923-4031
TI  - The Effect of Net Income and Other Comprehensive Income on Future?s Comprehensive Income With Attribution of Comprehensive Income as Moderating Variable
UR  - https://www.sciedupress.com/journal/index.php/ijfr/article/view/18807
Y1  - 2021///
JF  - International Journal of Financial Research.
IS  - 3
A1  - Kusuma, Marhaendra
A1  - Zuhroh, Diana
A1  - Assih, Prihat
A1  - Candrarin, Grahita
ID  - pub3361
N1  - Diana Zuhroh  NIDN: 0717056402 ;
Prihat Assih  NIDN: 0730096501
EP  - 219
N2  - 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.
SP  - 205
ER  -