Wulanjari, Sri and , Fatchan Achyani, SE, M.Si., Dr. r. (2026) Analisis Pengaruh Manajemen Laba, Nilai Buku, Dan Arus Kas Terhadap Nilai Relevansi Akuntansi. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to analyze the effect of earnings management, book value, and cash flow on the value relevance of accounting. This study uses secondary data in the form of annual reports published through the Indonesia Stock Exchange website or the official websites of food subsector manufacturing companies listed on the Indonesia Stock Exchange for the 2019–2022 period. Hypothesis testing was conducted using multiple linear regression analysis, with the calculation assisted by SPSS 27. Financial statements aim to provide useful information for decision-making. Accounting information is considered relevant when it can influence decisions by strengthening or changing the expectations of decision-makers. Such information is considered reliable when it can be trusted and when users depend on it in making decisions. The results of the study show that earnings management and cash flow have a positive and significant effect on the value relevance of accounting. Meanwhile, book value has a negative effect on the value relevance of accounting.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Earnings Management, Book Value, Cash Flow, Value Relevance of Accounting. |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > Accounting H Social Sciences > HF Commerce > Accounting > Anggaran/Budgeting |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | SRI WULANJARI |
| Date Deposited: | 19 May 2026 01:24 |
| Last Modified: | 19 May 2026 07:39 |
| URI: | http://eprints.ums.ac.id/id/eprint/145660 |
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