RELEVANSI NILAI INFORMASI AKUNTANSI, INTELLECTUAL CAPITAL, CORPORATE GOVERNANCE, PERSISTENSI LABA DAN ASIMETRI INFORMASI

Value relevance of accounting information is the ability to explain or describe company values ​​that will assist users in understanding and making financial decisions. This study aims empirically examine effect intellectual capital, corporate governance (as measured by managerial ownership, institutional independent commissioners audit committees), earnings persistence asymmetry on value stock prices) basic materials companies listed Indonesia Stock Exchange 2017 – 2021. Using purposive sampling method, a sample 36 was obtained. The type data used this research secondary obtained from www.idx.co.id. Hypothesis testing carried out using multiple linear regression analysis eviews 12 software. results showed that book per share, ownership had negative significant prices. Institutional has positive Independent board commissioners, committee, have no