Record Details

RELEVANSI NILAI INFORMASI AKUNTANSI: SUATU KAJIAN TEORITIS

Buletin Studi Ekonomi

View Archive Info
 
 
Field Value
 
Title RELEVANSI NILAI INFORMASI AKUNTANSI: SUATU KAJIAN TEORITIS
 
Creator Naimah, Zahroh
 
Subject value relevance, accounting earnings, book value of equity, earnings response coefficient.
 
Description The value relevance of Accounting Information (Theoritical Reviews). This paper theoritically reviews the value relevance of accounting information and the research development of the value relevance of accounting information. The value relevansi accounting information comprises of the the value relevance of accounting earnings, the value relevance of asset and liabilities, the value relevance of accounting earnings and book value of equity. This paper also theoritically reciews the factors that influence the value relevance of accounting information. The value relevance of accounting earnings is influenced by earnings quality, capital structure, auditor quality, company’s risk, firm’s size, growth opportunuty, and earnings persistence. The value relevance of accounting earnings and book value of equity is influenced by negative earnings, earnings persistence, financial health, profitability and growth opportunity, accounting conservatism, and investment in intangible assets. Keywords: value relevance, accounting earnings, book value of equity, earnings response coefficient.
 
Publisher Buletin Studi Ekonomi
 
Date 2016-02-19
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unud.ac.id/index.php/bse/article/view/18826
 
Source Buletin Studi Ekonomi; VOL.19.NO.1.FEBRUARI 2014.(PP 1-117)
Buletin Studi Ekonomi; VOL.19.NO.1.FEBRUARI 2014.(PP 1-117)
2580-5312
1410-4628
 
Language eng
 
Relation https://ojs.unud.ac.id/index.php/bse/article/view/18826/12373