ANALISIS PENYAJIAN OTHER COMPREHENSIVE INCOME PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SEKTOR INDUSTRI BARANG KONSUMSI PERIODE 2012-2016

Other comptrhrnsivr income begin to appear at 2012 after Indonesia adopt IFRS. The report in the activities out of main activities company are (extraordinary), before Indonesian adopt IFRS at 2012. of this study include 1) know the difference value of Other Comprehensive Income (OCI) on consumer goods industry, 2) determine differences in presentation of Other Comprehensive Income (OCI) on the consumer goods industry, 3) determine methods of presentation of Other Comprehensive Income (OCI ) to the consumer goods industry. The research population was the whole sub sector industry consumer goods listed on Indonesia Stock Exchange (BEI) from 2012 to 2016 second quarter with a census sampling technique. Data were analyzed using descriptive statistical value, presentation and presenting components methods of Other Comprehensive Income (OCI) and different test with Cramer Vtest. The results of this study are 1) The development value of Other Comprehensive Income (OCI) consumer goods industry sector during the period 2012-2016 Q2 fluctuated significantly, 2) many companies that do not present the Other Comprehensive Income (OCI), 3) many companies on consumer goods industry sector prefer to present Other Comprehensive Income (OCI) in combine method. The value and presenting different test results of Other Comprehensive Income (OCI) both indicate that only exchange rate currency difference and employee benefits adjustment program components which have result there are different because Asymp. Sig. below 0.05. Keywords: Other Comprehensive Income (OCI), Adjustments, employee benefits, Investment Assets Available for Sale, Cash Flow Hedges, Revaluation of Tangible and Intangible Assets, Associatio