PENGARUH LABA KOMPREHENSIF, OTHER COMPREHENSIVE INCOME (OCI), DAN KOMPONEN – KOMPONEN OCI TERHADAP RETURN SAHAM DENGAN PANDEMI COVID – 19 SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Perbankan Periode 2018 – 2020)

This study aims to examine and provide empirical evidence about the effect of comprehensive income, other comprehensive income (OCI), and other comprehensive income components on stock returns with the COVID – 19 pandemic as the moderating variable. This study uses secondary data with research samples of all banking companies which are listed on Indonesia Stock Exchange (IDX) on the 2018 - 2020 period. This study using purposive sampling method. The results of this research showed that comprehensive income has a negative effect on stock returns, other comprehensive income has a positive effect on stock returns, the additional minimum pension liability in excess of unrecognized prior service costs has a negative effect on stock returns and two of them have no effect on stock returns, Covid – 19 pandemic doesn’t moderate of comprehensive income on stock returns, and the Covid – 19 pandemic doesn’t moderate of other comprehensive income on stock returns.