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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Anugerah: Jurnal Pengabdian Kepada Masyarakat Bidang Keguruan dan Ilmu Pendidikan Jurnal Ilmiah Raflesia Akuntansi Balance : Jurnal Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM)
Pratiwi, Ananta Dian
Universitas Negeri Manado
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Peran Tata Kelola Perusahaan Dalam Meningkatkan Relevansi Nilai Pengukuran Nilai Wajar Aset Nonkeuangan Pratiwi, Ananta Dian; Tangkau , Jaqueline; Tala, Olifia
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1971

Abstract

Accounting information is one of many information that is used in making decisions by investors. Accounting information has value relevance when the information raises investor reactions, meaning that the information is used for decision-making that affects stock prices. This study aimed to examine the value relevance of earnings, book value of equity, and fair value measurement of non-financial assets, along with the role of corporate governance in increasing the value relevance of that information. This study used 18 companies listed on the LQ45 index on the Indonesia Stock Exchange (IDX) during 2018-2022. Moderated Regression Analysis (MRA) was used as an analytical tool to test the relationship of research variables. The results showed that earnings, book value of equity, and fair value measurement of nonfinancial assets had value relevance. Corporate governance was found to play a role in improving the value relevance of earnings and the fair value measurement of non-financial assets. The existence of corporate governance was able to reduce agency conflicts and provide assurance that information has been presented fairly to investors thereby increasing value relevance.
Co-Authors Aisyiah Restutiningsih Putri Utami Chaleb Paul Maanari Christuvel Manansang Clara NM. Rotinsulu Fachry Abda El Rahman Feti Fatimah Jakub Saddam Akbar Jaqueline E.M Tangkau Jones Xaverius Pontoh Karundeng, Frandy E. F. Lenny Leorina Evinita Marsela Syalom Lonto Muhammad Sani Kurniawan Musma Rukmana Pricilia Joice Pesak Putra, Sukeng Ngesti Rahtama Sanusi Gugule Stefan Marco Rumengan Tala, Olifia Tala, Olifia Tangkau , Jaqueline