Relevansi nilai adalah sejauh mana informasi laba direaksi oleh pasar lewat harga.

Dalam
kaitannya dengan Beban Iklan dan Promosi (BIP) sejauh mana perusahaan :
1. Merespon perubahan lingkungan
2. Terjadi pergeseran intangible dan tangible asset
3. Mendorong terciptanya laba

BIAYA
IKLAN

LABA
NAIK

REVENUE

CASH

BRAND

Teori Clean Surplus

Model Price Level
PLRM =

P
x
b
CPi,t = 0 +1EPSi,t + 2BVPSi,t +i,t........................................................................................ (1)

VRAW = APERrrj,t = 0,t + 1,tKELOMPOKj1 + j,t..................................................................................... (2)

RESIDUAL KELOMPOK 1

Residuals Statisticsa
Minimum
Predicted Value

Maximum

Mean

Std. Deviation

2.6437

10.6500

6.5702

1.45987

316

-2.01077

2.25553

.00000

.79753

316

Std. Predicted Value

-2.690

2.795

.000

1.000

316

Std. Residual

-2.513

2.819

.000

.997

316

Residual

a. Dependent Variable: closing

KELOMPOK 2
Residuals Statisticsa
Minimum
Predicted Value

Maximum

Mean

Std. Deviation

3.5410

7.7072

6.1423

1.03653

31

-1.36515

1.40814

.00000

.70834

31

Std. Predicted Value

-2.510

1.510

.000

1.000

31

Std. Residual

-1.862

1.921

.000

.966

31

Residual

a. Dependent Variable: CLOSING

KELOMPOK 3
Residuals Statisticsa
Minimum
Predicted Value

Maximum

Mean

Std. Deviation

3.7583

9.0477

5.9942

1.27151

31

-1.74134

1.32439

.00000

.76149

31

Std. Predicted Value

-1.758

2.401

.000

1.000

31

Std. Residual

-2.209

1.680

.000

.966

31

Residual

a. Dependent Variable: CLOSING

KELOMPOK 4

Residuals Statisticsa
Minimu

Predicted Value

Residual

Std. Predicted
Value
Std. Residual

Maximu

Mean

Std.

4.3826

9.4218

5.6023

.91933

31

1.65173

.00000

.61109

31

-1.327

4.155

.000

1.000

31

-1.688

2.611

.000

.966

31

1.06770

Deviation

a. Dependent Variable: Closing

KELOMPOK 5
Residuals Statisticsa
Minimum
Predicted Value

Maximum

Mean

Std. Deviation

4.2696

10.6104

6.6906

1.71883

32

-1.74711

1.28813

.00000

.71760

32

Std. Predicted Value

-1.409

2.280

.000

1.000

32

Std. Residual

-2.355

1.736

.000

.967

32

Residual

a. Dependent Variable: CLOSING

KELOMPOK 6

Residuals Statisticsa
Minimum
Predicted Value

Maximum

Mean

Std. Deviation

4,5291

10,9065

6,6891

1,51675

32

-2,07838

1,81537

,00000

,96667

32

Std. Predicted Value

-1,424

2,781

,000

1,000

32

Std. Residual

-2,080

1,816

,000

,967

32

Residual

a. Dependent Variable: Closing

KELOMPOK 7

Residuals Statisticsa
Minimum
Predicted Value

Maximum

Mean

Std. Deviation

4,3258

9,6124

6,1138

1,21243

32

-1,24574

1,44537

,00000

,61322

32

Std. Predicted Value

-1,475

2,886

,000

1,000

32

Std. Residual

-1,965

2,280

,000

,967

32

Residual

a. Dependent Variable: Closing

KELOMPOK 8

Residuals Statisticsa
Minimum
Predicted Value

Maximum

Mean

Std. Deviation

4.6778

10.9068

7.5188

1.95931

32

-1.68675

1.26883

.00000

.72812

32

Std. Predicted Value

-1.450

1.729

.000

1.000

32

Std. Residual

-2.241

1.685

.000

.967

32

Residual

a. Dependent Variable: CLOSING

KELOMPOK 9

Residuals Statisticsa
Minimum
Predicted Value

Maximum

Mean

Std. Deviation

5.0850

11.1625

7.3784

1.72983

32

-1.06619

1.03661

.00000

.48809

32

Std. Predicted Value

-1.326

2.188

.000

1.000

32

Std. Residual

-2.113

2.054

.000

.967

32

Residual

a. Dependent Variable: CLOSING

KELOMPOK 10

Residuals Statisticsa
Minimum

Maximum

Mean

Std. Deviation

Predicted Value

5.6849

9.7457

7.4831

1.06081

32

-1.10482

1.73798

.00000

.56455

32

Std. Predicted Value

-1.695

2.133

.000

1.000

32

Std. Residual

-1.893

2.978

.000

.967

32

Sig.

Residual

a. Dependent Variable: CLOSING

aperr
ANOVAa
Model

Sum of Squares

Df

Mean Square

Regression

.039

.039

Residual

.126

.016

Total

.165

2.488

.153b

a. Dependent Variable: aperr

b. Predictors: (Constant), kelompok

Coefficientsa
Model

Unstandardized Coefficients

Standardized

Sig.

Coefficients
B
1

Std. Error

(Constant)

-.107

.086

kelompok

.022

.014

Beta

.487

-1.249

.247

1.577

.153

a. Dependent Variable: aperr

pada penelitian ini hasilnya tidak sig(0,153)<alpha artinya variasi kelompok beban
iklan tidak mampu menjelaskan value relevance laporan keuangan
R2 KEL 8

Model Summaryb
Model

R Square

.937

Adjusted R

Std. Error of the

Square

Estimate

.879

.870

.75281

a. Predictors: (Constant), eps, bvps

b. Dependent Variable: closing

KEL 9

Model Summaryb
Model

.962a

R Square

Adjusted R

Std. Error of the

Square

Estimate

.926

.921

.50464

a. Predictors: (Constant), eps, bvps

b. Dependent Variable: closing

KEL 10

Model Summaryb
Model

.883a

R Square

.779

a. Predictors: (Constant), eps, bvps

b. Dependent Variable: closing

Adjusted R

Std. Error of the

Square

Estimate
.764

.58370

Aperr & R2

Coefficientsa
Model

Unstandardized Coefficients

Standardized

Sig.

Coefficients
B
1

Std. Error

(Constant)

.584

.057

kelompok

.031

.009

Beta

.770

10.298

.000

3.414

.009

a. Dependent Variable: Rsquare

0,009 < 0,05 Maka biaya iklan memiliki relevansi nilai ( Sig )

SEMUA DATA

Coefficientsa
Model

Unstandardized Coefficients

Standardized

Sig.

Coefficients
B
(Constant)
1

Std. Error
1.092

.265

Eps

.292

.040

bvps

.679

.059

Beta
4.122

.000

.357

7.344

.000

.558

11.472

.000

a. Dependent Variable: closing

0,00 < 0,05 Maka Sig biaya iklan memiliki relevansi nilai