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"ABSTRAKPenelitian ini meneliti bagaimana relevansi nilai dari informasi komponenkomponenother comprehensive income (OCI) yang dilaporkan. KomponenkomponenOCI tersebut kemudian diklasifikasikan menjadi komponen yang lesssubjective dan komponen yang more subjective. Komponen OCI yang dianggapless subjective adalah komponen unrealized gain and loss dari marketablesecurities/asset available for sale. Komponen yang dianggap more subjectiveadalah nilai total dari komponen lainnya selain dari komponen unrealized gainand loss dari komponen marketable securities/asset available for sale. Variabelmoderasi yang digunakan dalam penelitian ini adalah kualitas audit, efektifitasdewan komisaris dan efektifitas komite audit. Dengan adanya kualitas audit yangbaik dan dewan komisaris dan komite audit yang efektif diharapkan dapatmeningkatkan relevansi nilai dari komponen OCI. Pada komponen OCI yangmore subjective diharapkan kualitas audit, efektifitas dewan komisaris danefektifitas komite audit memiliki pengaruh yang lebih besar dalam meningkatkanrelevansi nilai dari komponen tersebut.

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ABSTRACTThis research studies the value relevance of the reported other comprehensiveincome components (OCI). The components of other comprehensive income thenare classified into less and more subjective components. OCI components whichis considered as less subjective component is unrealized gain and losses frommarketable securities/asset available for sale. OCI components which areconsidered as more subjective components are sum of OCI components other thanunrealized gain and losses from marketable securities/asset available for sale.Moderating variables which are used in this study are audit quality, theeffectiveness of board commissioner and the effectiveness of audit committee.Good audit quality, effective board commissioner and effective audit committeeare expected to improve the value relevance of OCI components. For moresubjective OCI components, it is expected that audit quality, the effectiveness ofboard commissioner and the effectiveness of audit committee have greaterinfluence."

"ABSTRAKPenelitian ini mengenai analisis dampak penerapan imbalan pascakerja program imbalan kerja berdasarkan PSAK dan FAS yang diterapkan oleh Akuntan Perusahaan terhadap laporan keuangan serta dampak penerapan Exposure Draft PSAK 24 Revisi 2013 di PT HBS Penelitian dilakukan dengan studi literatur khususnya PSAK FAS dan ED PSAK Hasil penelitian berdasarkan laporan aktuaris independen sesuai dengan PSAK 24 Revisi 2010 dan FAS 158 terhadap nilai kini kewajiban imbalan pasti dan nilai wajar aset program menunjukkan tidak ada perbedaan hasil perhitungan Penerapan PSAK 24 Revisi 2010 dengan metode pendekatan koridor menghasilkan liabilitas imbalan pascakerja program imbalan pasti yang lebih rendah sebaliknya metode pendekatan tanpa koridor menambah liabilitas neto dan mengakui seluruh kerugian aktuarial dalam pendapatan komprehensif lain menurunkan jumlah ekuitas sebesar 1 49 persen Penerapan ED PSAK 24 Revisi 2013 menambah liabilitas neto mengurangi pendapatan komprehensif lain jumlah ekuitas dan beban imbalan pascakerja

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ABSTRACTThis research of implementation impact analysis to financial statements for post employment benefit for defined benefit plans based on PSAK and FAS which implemented by Corporate Accountant also implementation impact of Exposure Draft PSAK 24 Revised 2013 at PT HBS This research was performed thru literature study especially PSAK FAS and ED PSAK Research result based on independent actuary report in accordance with PSAK 24 Revised 2010 and FAS 158 showed no difference calculation results on present value of defined benefit obligation and fair value of plan asset Implementation of PSAK 24 Revised 2010 with corridor approach method provided a lower of post employment benefit for defined benefit plans liability but without corridor approach method provided increase of net liability and recognized all actuarial losses in other comprehensive income by decreased of 1 49 percent Implementation of ED PSAK 24 Revised 2013 provided increase of net liability decrease other comprehensive income total equity and post employment benefit expenses "