摘要：The effect o f Free C as h Flow Agency Problem and Independent Board of Director on Account ing Information Value Relevance. Thls study assesses the value relevance o f earnings and book value and the effect o f agency problem caused by FCF. Further. thls study also investlgates the role of indepen-dent board of dlnt tor on the nlattonshlp betw een FCF agent v problem and value relevance of accountlng Information. Results sltow that earnings and book value are value relevani and agency problem caused by FCF. reduces llte value relevance o f earnings. However. FCF agency problem does not have an Impact on the value relevattce o f book value. The Independent board o f director does not seem to functlon weU as a mitigating role to the negatlve Impact o f FCF agency problems.
其他摘要：Pengaruh Masalah Keagenan Aliran Kas Bebas dan Komisaris Independen Terhadap Relevansi Nilai Informasi Akuntansi. Penelitian ini mengkaji relevansi nilai earnings dan nilai buku serta pengaruh masalah keagenan yang disebabkan oleh FCF. Lebih lanjut, penel
关键词：UTAUT; Ekspektansi Kinerja; Ekspektansi Usaha; Faktor sosial; Kondisi-kondisi pemfasilitasi; Sistem Informasi Keuangan Daerah
