RELEVANSI NILAI LABA, NILAI BUKU, DAN PENGUNGKAPAN INFORMASI MELALUI WEBSITE PERUSAHAAN
Abstract
This research is aimed to examine the value relevance of accounting information and the affect of broad information disclosure through company’s website towards value relevance of accounting information. The population of this research are companies listed on Indonesia Stock Exchange (IDX) in 2013. Results of this research indicate that there is value relevance of accounting information among public companies in Indonesia. The results also shows that the extent of information disclosure through company’s website is able to increase value relevance of earnings. On the other hand, the extent of information disclosure through company’s website is unable to increase value relevance of book value.
Keywords: Value relevance, earnings, book value, information disclosure.
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