THE EFFECT OF GOODWILL TO ASSET RATIO IN THE RELEVANCE ACCOUNTING INFORMATION VALUE

ABSTRACT: This study aimed to get empirical evidence about the influence of goodwill to asset ratio onrelevance accounting information value. This study was performed on companies listed in Indonesia StockExchange (BEI) in 2013-2016. The sampling method used is to use a non-probability sampling with purposivesampling technique. There are 14 companies in the sample with a total of 42 observations. Data was collectedby the method of documentation. Data analysis technique used is simple linear regression test. Based on theanalysis, it was found that goodwill to asset ratio is positive and significant impact on relevance accountinginformation value, as reflected by the stock price. This means that, when investing their money,

Keywords: goodwill to assets, relevance accounting information value, the stock price