Value of Relevance of Other Comprehensive Income in Listing Companies in LQ 45 Index

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Linda A. Razak et al.


This study investigates the relevance of other comprehensive income to returns, using a sample of LQ 45 companies listing on the Indonesian Stock Exchange (IDX) in 2015-2018, and using simple regression analysis.The results found that other comprehensive income is relevant to stock returns; this indicates the existence of OCI information is considered important for decision making. Other comprehensive income includes all changes in the company's net assets that are adjusted to market conditions and are transparent and have a predictive value on future profits so that it can affect the value of the company. One measurement of company value can be measured by looking at the rate of return on company stock returns.

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