THE ANALYSIS OF CORPORATE GOVERNANCE ON VALUE RELEVANCE OF ACCOUNTING INFORMATION

Linda, Linda (2016) THE ANALYSIS OF CORPORATE GOVERNANCE ON VALUE RELEVANCE OF ACCOUNTING INFORMATION. S1 thesis, UAJY.

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Abstract

This research aims to analyse the effect of corporate governance on value relevance of accounting information. The sample used in this research is 164 nonfinancial companies that listed in Indonesia Stock Exchange in 5 years which 2012- 2016. EPS and NAV are used as the reflection of accounting information needed by investors. Researcher employed Ohlson regression model that depend on shares price as its dependent variable. The proxies for corporate governance are size of board directors, the proportion of independent commissioners, managerial ownership and institutional ownership. The finding from this research shows that corporate governance has impact on the value relevance of EPS and NAV in Indonesia, whether it is positively or negatively.

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