Show simple item record

dc.contributor.authorZarah Puspitaningtyas
dc.date.accessioned2014-07-15T02:40:49Z
dc.date.available2014-07-15T02:40:49Z
dc.date.issued2014-07-15
dc.identifier.issn1411-0393
dc.identifier.urihttp://repository.unej.ac.id/handle/123456789/58353
dc.descriptionAkreditasi No. 110/DIKTI/Kep/200en_US
dc.description.abstractThe concept of value relevance of accounting information and the concept of decision usefulness of accounting information are interrelated. The value relevance of accounting information emphasizes on how accounting information has a value relevant for market participants (investors). Whereas, the concept of decision usefulness of accounting information emphasizes on how financial statements can be more useful? How investors react to the announcement of accounting information. These reactions will prove that the content of accounting information is a very important issue in investment decision-making. So it can be said that accounting information was useful for investors. Analysis of this study used a qualitative approach, we used semi– structured interview method for collecting data. Informant was a security analyst who provides advocacy to investors who make stock investment in real estate and property companies listed on IDX. Selection of informants using snowball technique.The results indicate that accounting information gives meaning usefulness for investors. Therefore, this study’s findings add strength of the concept of value relevance of accounting information and the usefulness of accounting information for market participants (investors).en_US
dc.language.isootheren_US
dc.relation.ispartofseriesEkuitas: Jurnal Ekonomi dan Keuangan;
dc.subjectaccounting information, value relevance, decision usefulnessen_US
dc.titleRELEVANSI NILAI INFORMASI AKUNTANSI DAN MANFAATNYA BAGI INVESTORen_US
dc.typeArticleen_US


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record