RELEVANSI NILAI NET INCOME, COMPREHENSIVE INCOME DAN OTHER COMPREHENSIVE INCOME PADA PERUSAHAAN MANUFAKTUR

Abstract

The purpose of this research is to find out the Net Income, Other Comprehensive Income, Comprehensive Income on return saham manufacturing companies which are listed in indonesia Stock Exchange periode 2012 – 2016. This research also proves the influence Other Comprehensive Income on return and variable net asset per share variable control on return. This study uses quantitative data that have been published in the Indonesia Stock Exchange ( BEI ) . The samples used in this study were 82, including 16,4 companies that met the study criteria , as this study using purposive sampling method in sample selection. The method of analysis used in processing the data using method of Ordinary Least Square (OLS) model with multiple linear regressions equation. The result of the research shows that other comprehensive income per share variabel has positive significant influence on return, net asset per share is control variabel has negative significant influence on return, and net income per share variabel do not have any negative significant influence on return, and comprehensive income per share do not have any positive significant influence on return.