Penelitian ini bertujuan untuk mendapatkan fakta empiris berupa model regresi yang menjelaskan pengaruh prudence accounting, growth opportunity, free cash flow, struktur modal, risiko perusahaan, kualitas laba, dan ukuran perusahaan terhadap relevansi nilai laporan keuangan. Populasi dalam penelitian ini adalah perusahaan pakaian dan barang mewah yang terdaftar di BEI. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan berjumlah 70 dengan tahun penelitian 2019-2023 yang dipilih menggunakan metode purposive sampling. Teknik analisis yang digunakan yaitu regresi data panel dengan menggunakan aplikasi Eviews 12. Hasil penelitian menunjukkan secara parsial faktor prudence accounting, growth opportunity, free cash dan kualitas laba berpengaruh positif dan signifikan terhadap relevansi nilai laporan keuangan. Faktor struktur modal secara parsial berpengaruh negatif dan ukuran perusahaan berpengaruh positif tidak signifikan terhadap relevansi nilai laporan keuangan. Faktor risiko perusahaan secara parsial berpengaruh negatif dan signifikan terhadap relevansi nilai laporan keuangan.
Kata Kunci: relevansi nilai laporan keuangan, prudence accounting, growth opportunity, free cash flow, struktur modal, risiko perusahaan, kualitas laba, ukuran perusahaan.

This study aims to obtain empirical facts in the form of a regression model that explains the influence of prudence accounting, growth opportunity, free cash flow, capital structure, company risk, earnings quality, and company size on the relevance of financial statement value. The population in this study is clothing and luxury goods companies listed on the IDX. The data used are secondary data obtained from 70 financial reports with the research year 2019-2023 which were selected using the purposive sampling method. The analysis technique used is panel data regression using the Eviews 12 application. The results of the study indicate that partially the prudence accounting factor, growth opportunity, free cash and earnings quality have a positive and significant effect on the relevance of the financial report value. The capital structure factor has a negative effect and the company size has a positive but insignificant effect on the relevance of the financial report value. The company risk factor partially has a negative and significant effect on the relevance of the financial report value.
Keywords: relevance of financial report value, prudence accounting, growth opportunity, free cash flow, capital structure, company risk, earnings quality, company size.