Analisis Relevansi Nilai Informasi Akuntansi Terhadap Herga Saham dengan Penerapan PSAK 71 sebagai Pemoderasi
Keywords:
Accounting Relevance, Moderating Effect, PSAK 71, Stock PriceAbstract
This study aims to determine (1) whether the effect of the relevance of earnings value on stock prices (2) whether the effect of book value per share on stock prices (3) whether applying PSAK 71 can moderate the relevance of earnings value and book value relevance in the banking sector listed on the Indonesia Stock Exchange. The method used in this study is quantitative. The sample from this study was 106 banking sector companies listed on the IDX in 2016-2020. The data analysis technique used in this study is multiple linear regression analysis. The results of this study, the relevance of the value of earnings has a significant effect on stock prices in the banking sector. Likewise, the relevance of book value has a significant effect on stock prices. However, when the relevance of earnings value and book value relevance is moderated by PSAK 71 using the dummy variable method, it was not able to strengthen the relations.
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