The purpose of the study was to determine the effect of real earning management and accrual earning management on the relevance of values proxied by predictive value, feedback value and timeliness. Furthermore, whether the influence of real earning management and accrual earning management on value relevance can be strengthened by the company size variable. This study uses secondary data from 2014 to 2016 with 61 companies so that there are 183 observations. Data is processed by multiple regression for predictive value model and feedback value model using fixed effect model while timeliness uses common effect model. Before the regression test, normality and classical tests were carried out which included multicollinearity test, heteroscedasticity test and autocorrelation test. The results showed that the effect of real earning management and accrual earning management on predictive value, feedback value was not significant, while the timeliness was only accrual earning mamagement that had significance. On the other hand, company size has been proven to strengthen the effect of real earning management and accrual earning management on predictive value, whereas in the feedback value and timeliness model only accrual earning management can be strengthened by the size of the company