THE ACCOUNTING VALUE RELEVANCE OF PSAK 71

This study is to test whether PSAK 71 increases value relevance of earnngs, book value, and the combination earnings for banking companies listed on Indonesia Stock Exchange period 2019 2020. The sample this was 92 companies. sampling method used in by universal with several criteria. data analysis multiple regression analysis. 
 results tests indicate that has corporate earning. also However, does not increase result a decrease from any value. tcontrol variable Allowance Impairment Losses (CKPN).