<![CDATA[This study aims to examine the relevance of information from earnings levels and earnings changes and compare the relevance of information between earnings levels and earnings changes. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The sample selection uses a purposive sampling method. The sample used in this study amounted to 126 manufacturing companies listed on the Stock Exchange in 2014-2017. The analytical method used is simple linear regression. The results of the study show that earnings levels have a negative effect on stock returns, earnings changes have a positive effect on stock returns, earnings changes have an influence on stock returns that are stronger than earnings levels. DOI: https://doi.org/10.26905/afr.v2i2.3091]]>
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