Abstract
The research objective is to prove earnings management moderates the effect of earnings changes and changes in equity book values on the relevance of the value of accounting information. Data analysis using multiple regression analysis and moderated regression analysis is used to test earnings management in moderating the effect of earnings changes and changes in equity book values on the relevance of the value of accounting information. The results of the study are changes in earnings and changes in the book value of equity have a positive effect on the relevance of the value of accounting information, in addition earnings management weakens the influence of changes in earnings and changes in equity book values on the relevance of accounting information. The research implications are supporting and adding empirical evidence about agency theory, and positive contributions to users of financial statements.
 Keywords: Value relevance, profit, equity book value, earnings management
Highlights
The research objective is to prove earnings management moderates the effect of earnings changes and changes in equity book values on the relevance of the value of accounting information
changes in earnings and changes in the book value of equity have a positive effect on the relevance of the value
in addition earnings management weakens the influence of changes in earnings and changes
Summary
Statistik deskriptif memberikan deskripsi suatu data yang dilihat dari nilai ratarata, standar deviasi, nilai maksimum, nilai minimum, yang digunakan untuk melihat kecenderungan dari masing-masing variabel penelitian.
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