The main purpose of the research to determine the effect of audit partner gender, audit quality, audit report, net income, and book value of equity on value relevance. It involved 56 manufacturing companies listed on Indonesia Stock Exchange. The sampling technique used panel data by searching for samples uses purposive sampling method. The analysis used linear data panel regression on E-Views version 9. The results show that the net iBina ncome and book value of equity have an influence on value relevance, while audit partner gender, audit quality, and audit report do not have an effect on value relevance.