Pengaruh Tingkat Konservatisme Terhadap Relevansi Nilai Informasi Laba Akuntansi (Studi Empiris: Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2012)
Abstract
The aims of research to examine the influence application of conservatism level to the value relevance of accounting earnings information on companies listed in Indonesia Stock Exchange during the period 2009-2012. The samples are choices using the purposive sampling method, the result that in order to obtain 63 sample firms. Data analysis was conducted in three stages using a regression model of cross-section data. The result show the application of conservatism has positive significant effect on the value relevance of accounting earnings information. Value relevance of accounting information increases when moving to companies classified as low conservatism to medium conservatism and again an increases when moving further to high conservatism, this research is using return model Easton and Harris (1991) and Basu conservatism model (1997).
Keyword: Conservatism level, Value relevance of accounting earning information, Return model, Basu conservatism model.
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