RELEVANSI NILAI DARI NILAI BUKU EKUITAS

The book value of equity can be used as a control variable to show relation-ship between share price and earning. Book value of equity becomes a variable that has a relevant value in economic perspective. There was not much a research to test the relevant value of book value of equity in Indonesia. The content of information of book value can be used to analyze shares price data besides earning. Keywords: Book value, Equity, Share price, Earning