RELEVANSI NILAI INFORMASI AKUNTANSI [JURNAL]
Disusun Oleh:
Yunita Sari Adhani
Prof. Dr. Bambang Subroto, SE., MM., Ak
Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis,
Universitas Brawijaya, Jl. MT. Haryono 165, Malang.
Email: ysadhani@gmail.com
ABSTRACT
The purpose of this research is to examine value relevance of accounting information
(earnings, book value, and cash flows) using price model. Analysis method that used in this
research is multiple regression analysis. Selection sample that using purposive sampling
deliver 87 observation (29firms*3years) property and real estate company which listed in
Indonesian Stock Exchange during 2009-2011. The result shows that accounting information
(earnings and book value) have value relevance, but not for cash flows in property and real
estate company. The result also found that earnings information are more value relevance
compare to other accounting information.
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