Pengaruh Fundamental Makro Ekonomi terhadap Penghasilan Komprehensif Lain dan Persistensi Laba Komprehensif

The application of fair value accounting in financial statements gives rise to other comprehensive income (OCI) as the difference between the historical value of assets (liabilities) and fair value. This study aims to provide empirical evidence of internal and external factors that affect OCI and persistence of comprehensive income, by examining the effects of exchange rate, interest, inflation, JCI, size, industry, leverage, financial assets, fixed assets, inventories, and sales on 504 companies IDX for the period 2016 – 2020. The results show that exchange rate, interest, inflation, JCI have an effect on the aggregate OCI value and for each item. Firm size affects the occurrence of OCI from adjusting the fair value of assets and liabilities. OCI persistence level is the lowest among net income and comprehensive income. OCI mediates the effect of macroeconomic and internal factors on the persistence of comprehensive income. The novelty of this research is to provide empirical evidence of the causes of OCI. So far, accounting research has only examined the persistence of net income, while the persistence of comprehensive income is still rare, especially in Indonesia.