WIDYATAMA NATIONAL SEMINAR

Permanent URI for this collection

Now showing 1 - 1 of 1

RELEVANSI NILAI INFORMASI AKUNTANSI DENGAN MODERASI KONSERVATISME AKUNTANSI DALAM SIKLUS HIDUP PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2015
(Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama, 2017-07-20) Alexander, Eric; Meiden, Carmel
The aim of this research is to examine the value relevance of earnings, book value of equity, operating cash flow, and firm size and the influence of accounting conservatism to value relevance with and without linked to company life cycle. The variables used in this research are earnings, book value of equity, operating cash flow, firm size, and accounting conservatism. We used a total sample of 84 manufacturing companies listed in BEI from 2012 to 2015. Using multiple linear regression analysis as our data analysis technique, we found that accounting information has value relevance to stock price, where as accounting conservatism has different effect on each accounting information. We also found that the life cycle of the firm affects the value relevance of accounting information to stock prices and the effect of accounting conservatism on the value relevance of those values differently in every stage of the life cycle. Accounting information at any stage of the life cycle may have value relevance to stock prices but not necessarily at any other stage. This is due to the different characteristics of each stage of the company life cycle.