KONTRIBUSI NILAI BUKU DAN PENDAPATAN DALAM MENAMBAH RELEVANSI NILAI LABA

Jems Arison Zacharias (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Dewa Gede Wirama (Fakultas Ekonomi dan Bisnis Universitas Udayana)

E-Jurnal Ekonomi dan Bisnis Universitas Udayana
VOLUME 04.NO.12.TAHUN 2015

The aims of this research are to reveal the contribution of book value and revenue in adding the value relevance of earnings. Value relevance of earnings in this study was measured by the explanatory power (adjusted R2) from the regression model between earnings and stock returns. The population in this study is taken from public companies listed on the Indonesian Stock Exchange from 2009-2011. Selection method of the sample was simple random sampling. The data analysis was performed using the descriptive statistics, classical assumption test, simple linear regression and multiple linear regression. The results of this research are that (1) book value contributed in increasing value relevance of earnings, (2) revenue contributed in increasing value relevance of earnings, (3) and the additional value relevance of earnings from revenue is greater than that of the book value.