The Value Relevance of Fair Value on Non-Financial Asset

Accounting information is presented in financial statements as one of the that investors need to make best judgment. The reaction release accounting indicates degree value relevance information. This study aimed examine through earnings, book equity, and fair on non-financial assets. used 21 LQ45 Index companies listed Indonesia Stock Exchange (IDX) from 2018-2021. Multiple linear regression was an analytical tool test relationship between research variables. results showed earnings equity had positive effect stock price thus relevance. assets found have a negative no provides empirical evidence are useful for decision making.