@thesis{thesis,
		author={Bela  Destri Sinta},
		title ={RELEVANSI NILAI INFORMASI AKUNTANSI
 BOOK VALUE, CASH FLOW, DAN ACCRUAL},
		year={2024},
		url={http://eprints.stiebankbpdjateng.ac.id/1911/},
		abstract={This research endeavors to examine the impact of BVPS value relevance on stock prices and disentangle the earnings component into cash flow and accruals to discern investor preferences for both. Additionally, the study evaluates the fundamentals of companies classified as undervalued or overvalued in stock prices through an analysis of the IDX Growth 30 (IDXG30) and IDX Value 30 (IDXV30) indices. Data collection is executed by procuring stock prices from the www.finance.yahoo.com website and downloading financial reports from the official Indonesia Stock Exchange (IDX) website. Purposive sampling is applied, yielding a sample of 86 companies for IDXG30 and 86 for IDXV30. The method employed is multiple linear regression analysis. The outcomes reveal a positive influence of BVPS on stock prices. Notably, investors manifest a more pronounced response to cash flow information compared to accruals, and their reaction to BVPS exceeds that of EPS.

Keywords: Value Relevance, BVPS, Cash Flow, Accrual, Stock Price, IDXG30, IDXV30, EPS}
		}