Can Other Comprehensive Income Affect Dividend Payments in Indonesia?

The concept of Other Comprehensive Income (OCI) refers to the difference between fair value and historical assets, resulting from applying principles in financial statement preparation. Despite being unrealized income, it affects equity, some its items have a real potential be realized coming period. Previous research has mainly studied effect income (net income) on dividends, while impact especially Indonesia, received limited attention. This study investigates relationship OCI dividends for 682 companies listed Indonesia Stock Exchange using data annual reports spanning 2015 2021. employs descriptive statistics, correlation analysis, multiple linear regression path analysis examine mediating role profitability operating cash flows dividends. results reveal that OCI, as whole, does not significant However, when analyzing only within are "to reclassified net income", specifically gains (losses) “available-for-sale assets”, identifies positive These findings suggest incorporating with format can enhance relevance information users, emphasizing importance considering flows.========================================================================================================ABSTRAK – Dapatkah Mempengaruhi Pembayaran Dividen di Indonesia? Konsep merujuk pada perbedaan antara nilai wajar dan historis aset, yang dihasilkan dari penerapan prinsip dalam penyusunan laporan keuangan. Meskipun merupakan penghasilan belum direalisasi namun mempengaruhi ekuitas beberapa item diantaranya ada potensi nyata terealisasi periode akan datang. Kajian sebelumnya, terutama umumnya hanya menguji pengaruh pendapatan terhadap dividen, sedangkan banyak dieksplorasi. ini bertujuan untuk meneliti hubungan dividen perusahaan terdaftar Bursa Efek menggunakan tahunan selama 2015- Analisis dilakukan dengan statistik deskriptif, analisis korelasi, regresi berganda, jalur mengeksplorasi peran mediasi variabel profitabilitas arus kas operasi dividen. Hasil kajian menunjukkan bahwa secara keseluruhan, tidak memiliki dampak signifikan Namun, ketika item-item kelompok “yang direklasifikasi ke laba bersih”, khususnya keuntungan (kerugian) aset keuangan tersedia dijual, berpengaruh positif serta juga memediasi Temuan menggabungkan bersih dapat meningkatkan relevansi informasi bagi pengguna, menekankan pentingnya mempertimbangkan operasi.