Abstract:
When investing, investors need information information that is expected to
consider the condition of a company. However, the disclosure of other
comprehensive income will make financial reports more transparent. The
separation between profit from operations and non-operations will provide
additional information for investors. With the disclosure of other comprehensive
income, it will affect the practice of earnings management and debt costs and will
affect the return of company shares. Then, this study looks at the effect of other
comprehensive income on earnings management and debt costs and their
implications for the return of shares of manufacturing companies that have been
listed on the Indonesia Stock Exchange during 2016-2018 using multiple linear
regression analysis. Emerging other comprehensive income disclosures has a
positive influence on earnings management, and has a negative influence on debt
costs and the implication has a positive effect on stock returns.
