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...

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Autores principales:	Marhaendra Kusuma, Prihat Assih, Diana Zuhroh
Formato:	article
Lenguaje:	ID
Publicado:	Universitas Muhammadiyah Sumatera Utara 2021
Materias:	modification of roe, equity attribution, value relevance Management. Industrial management HD28-70 Business HF5001-6182
Acceso en línea:	https://doaj.org/article/6be10a4cd78845cba23c90e063b025ec
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spelling	oai:doaj.org-article:6be10a4cd78845cba23c90e063b025ec2021-11-05T05:03:36ZPengukuran Kinerja Keuangan: Return on Equity (ROE) Dengan Atribusi Ekuitas1693-76192580-417010.30596/jimb.v22i2.7935https://doaj.org/article/6be10a4cd78845cba23c90e063b025ec2021-04-01T00:00:00Zhttp://jurnal.umsu.ac.id/index.php/mbisnis/article/view/7935https://doaj.org/toc/1693-7619https://doaj.org/toc/2580-4170<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>Marhaendra KusumaPrihat AssihDiana ZuhrohUniversitas Muhammadiyah Sumatera Utaraarticlemodification of roe, equity attribution, value relevanceManagement. Industrial managementHD28-70BusinessHF5001-6182IDJurnal Ilmiah Manajemen dan Bisnis, Vol 22, Iss 2, Pp 223-243 (2021)
institution	DOAJ
collection	DOAJ
language	ID
topic	modification of roe, equity attribution, value relevance Management. Industrial management HD28-70 Business HF5001-6182
spellingShingle	modification of roe, equity attribution, value relevance Management. Industrial management HD28-70 Business HF5001-6182 Marhaendra Kusuma Prihat Assih Diana Zuhroh Pengukuran Kinerja Keuangan: Return on Equity (ROE) Dengan Atribusi Ekuitas
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>
format	article
author	Marhaendra Kusuma Prihat Assih Diana Zuhroh
author_facet	Marhaendra Kusuma Prihat Assih Diana Zuhroh
author_sort	Marhaendra Kusuma
title	Pengukuran Kinerja Keuangan: Return on Equity (ROE) Dengan Atribusi Ekuitas
title_short	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_sort	pengukuran kinerja keuangan: return on equity (roe) dengan atribusi ekuitas
publisher	Universitas Muhammadiyah Sumatera Utara
publishDate	2021
url	https://doaj.org/article/6be10a4cd78845cba23c90e063b025ec
work_keys_str_mv	AT marhaendrakusuma pengukurankinerjakeuanganreturnonequityroedenganatribusiekuitas AT prihatassih pengukurankinerjakeuanganreturnonequityroedenganatribusiekuitas AT dianazuhroh pengukurankinerjakeuanganreturnonequityroedenganatribusiekuitas
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Pengukuran Kinerja Keuangan: Return on Equity (ROE) Dengan Atribusi Ekuitas

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