DAMPAK MANAJEMEN LABA TERHADAP RELEVANSI INFORMASI AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

This research provides the relevant of accounting infirmation and the d•et for earnings management practice. Two financial information that used in this research are earnings and hook value. This research separaie cornins,rs management discretionary accruals in short tertn and long term discretionary accruals. 77ze sample that used in this research are the conzpanies fidfill some of criteria such as:
I. The companies publish offinancial report per Decernber 31. 2. The companies manufircture listing in Indonesia Stock •x-clurnge 3. The industry more than 10 companies in annually.
From those criteria the writer got 153 sample from 2004-2006. the result of the test showed that earnings and book valuc relevant ur an indi•tor to appraisal performance of a company. This research also indicates that earning matzagement not have any cifect to the relevimt of earnings and book value when earnings mtmagement do through short term and long term discretionary accruals.