Relevansi Nilai Informasi Akuntansi Di Indonesia Berdasar Simple Accounting-Based Fundamental Analysis

Decreasing the value relevance of accounting information issues cannot be separated from complexity standards and their implementation. This phenomenon is our motivation to examine whether valuation model on prospects companies that prioritize parsimony principle by using also indicates a decrease in Indonesia. We examined f-score indicator which referred as simple accounting-based fundamental analysis. study observed all financial statements issuers Indonesia 2006 2019 share prices secondary market during year t+1.We used multiple regression estimate r-square each observation. could not find any indication observation period based estimated indicator. finding can part an empirical only related relevance, but topic readability.