RELEVANSI NILAI INFORMASI AKUNTANSI (BOOK VALUE DAN EPS) DAN UKURAN PERUSAHAAN BERDASARKAN NILAI KAPITALISASI PASAR

The purpose of this study is to examine the value relevance accounting information (Book and Earning Pershare) firm size. size company in divided into large companies small based on market capitalization value. This research was conducted using model portfolio-returns approach regression approach. To test will be translated a stock prices, while measure earnings per share book value, adjusted coefficient determination (adj R2) used company's price. Based results study, it shows that Book Pershare have an influence Meanwhile, strong relationship other studies show earning percentage large-scale effect small-scale weak strength, moderate strength relationship.