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All Journal Jurnal Kajian Akuntansi dan Auditing
Claudya Hutauruk
Universitas Bung Hatta
Economics, Econometrics & Finance Social Sciences

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RELEVANSI NILAI INFORMASI AKUNTANSI, INTELLECTUAL CAPITAL, CORPORATE GOVERNANCE, PERSISTENSI LABA DAN ASIMETRI INFORMASI Claudya Hutauruk; Dwi Fitri Puspa
Jurnal Kajian Akuntansi dan Auditing Vol. 18 No. 1 (2023): April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.49 KB) | DOI: 10.37301/jkaa.v18i1.106

Abstract

Value relevance of accounting information is the ability of accounting information to explain or describe company values ​​that will assist information users in understanding and making financial decisions. This study aims to empirically examine the effect of intellectual capital, corporate governance (as measured by managerial ownership, institutional ownership, independent commissioners and audit committees), earnings persistence and information asymmetry on value relevance (as measured by stock prices) in basic materials companies listed on the Indonesia Stock Exchange in 2017 – 2021. Using the purposive sampling method, a sample of 36 companies was obtained. The type of data used in this research is secondary data obtained from www.idx.co.id. Hypothesis testing was carried out using multiple linear regression analysis using eviews 12 software. The results showed that book value per share, earnings per share, intellectual capital, and managerial ownership had a negative and significant effect on stock prices. Institutional ownership has a positive and significant effect on stock prices. Independent board of commissioners, audit committee, earnings persistence and information asymmetry have no effect on stock prices.
Co-Authors Dwi Fitri Puspa