Authors:

Jems Arison Zacharias, Dewa Gede Wirama

Abstract:

“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.”

Keywords

Keyword Not Available

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/eeb/full-15876

Published

2016-02-19

How To Cite

ZACHARIAS, Jems Arison; WIRAMA, Dewa Gede. KONTRIBUSI NILAI BUKU DAN PENDAPATAN DALAM MENAMBAH RELEVANSI NILAI LABA.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], feb. 2016. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/15876. Date accessed: 28 Aug. 2025.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

VOLUME 04.NO.12.TAHUN 2015

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License