PENGARUH INFORMASI AKUNTANSI DAN STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP RELEVANSI NILAI PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)

PENGARUH INFORMASI AKUNTANSI DAN STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP RELEVANSI NILAI PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)

The objectives of this research are to examine the effect of accounting information and good corporate governance structure on the value relevance of financial reporting both simultaneously and partially. The relevance of financial reporting values measured by using a variable pricing model with stock price. Accounting information using three variables: EPS (Earnings Per Share), ROA (Return on Assets), and cash flow. Good corporate governance structure using three variables: managerial ownership, institutional ownership, and audit committee.This type of research used in this study is hypothesis testing and research methods used in this research is purposive sampling method. The sample of this research are manufacturing companies listed in Indonesia Stock Exchange 2010-2013. The analysis method used in the research is multiple linear regression analysis.The results of this research are (1) EPS, ROA, cash flow, managerial ownership, institutional ownership, and audit committees have an effect on the stock price, (2) EPS, ROA, and cash flow partially have an effect on the stock prices, and (3) managerial ownership, institutional ownership, and audit committee have not effect on the stock prices.Keywords: Price Model, EPS, ROA, Cash Flow, Managerial Ownership, Institutional Ownership, Audit Committee

Reza Erfiandes

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