Relevansi Nilai Informasi Akuntansi: Suatu Kajian Teoritis

Zahroh Naimah, Dr.,SE.,MSi.,Ak (2014) Relevansi Nilai Informasi Akuntansi: Suatu Kajian Teoritis. Buletin Studi Ekonomi, 19 (1). pp. 105-117. ISSN 1410-4628

[img] Text (Artikel)
Zahroh Naimah_Karya Ilmiah003.pdf
Restricted to Registered users only

Download (773kB)
[img] Text (Peer Review)
Zahroh Naimah_Peer Review003.pdf
Restricted to Registered users only

Download (603kB)
Official URL: https://ojs.unud.ac.id/index.php/bse/issue/view/18...

Abstract

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.

Item Type: Article
Uncontrolled Keywords: value relevance, accounting earnings, book value of equity, earnings response coefficient.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance > HG4501-6051 Investment, capital formation, speculation > HG4530 Investment companies. Investment trusts. Mutual funds
Q Science > Q Science (General) > Q350-390 Information Theory
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsNIM/NIDN
Zahroh Naimah, Dr.,SE.,MSi.,AkUNSPECIFIED
Depositing User: Tn Sugeng Riyanto
Date Deposited: 02 Nov 2017 18:18
Last Modified: 02 Nov 2017 18:18
URI: http://repository.unair.ac.id/id/eprint/65598
Sosial Share:

Actions (login required)

View Item View Item