The purpose of this research is to analize value relevance of profit, book value equity, and other comprehensive income. Furthermore, this research also try to analize effect of mandatory disclosure toward value of profit and book value equity, as well as effect of audit quality toward value relevance of profit and other comprehensive income. The item identification process mandatory diclosure required a profit or loss statement checklist and OCI KPMG from 2014 and 2015. Identification of audit quality uses a dummy, by giving score 1 to the company audited under big four and score 0 to the company audited under non big four. This research took samples from financial company which registered in Indonesia Stock Exchange from 2014 to 2015. The applied method on this study is purposive sampling. Analysis tool to test the hypothesis is multiple regression analysis and MRA by using SPSS program. The result of this study shows that information of profit possess value relevanse, but information of book value equity and other comprehensive income do not possess value relevance. Mandatory disclosure can not strengthen value relevance of profit and book value equity. Audit quality also can not have value relevance of profit and other comprehensive income.