This paper describes empirical evidence investigated the effect of ownership concentration and firm's size on the accounting information value relevance. Ownership concentration (OC) is measured by Herfindahl index; the firm's size is measured by a log of total assets, whereas value relevance is measured by the Ohlson' Price Model. Using a sample of 119 manufacturing firms listed in Indonesian Stock Exchange (IDX) for the year of 2011-2015, this research finds that ownership concentration positively affects both the value relevance of earnings per share and book value per share. Moreover, the firm's size negatively affects the value relevance of earnings per share and book value per share. This study contributes to the existing literature about value relevance of ownership concentration and value relevance of firm's size, especially in the post-IFRS adoption period.

This study aims to determine the effect of price earning ratio and size on value of the company in manufacturing companies listed on the IDX for the 2015-2019 period. This research is a associative research. The population in this study were 177 companies listed on the IDX. The sample selection used a purposive sampling techinique and the research sample was obtained from 63 issuers financial reports. The data in this study are secondary data obtained from the Indonesia Stock Exchange (BEI) and the official website of the company concerned. The data analysis used was descriptive analysis followed by the requirements test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data uses multiple linear regression analysis. The result showed that price earning ratio has a positive and significant on value of the company. Meanwhile size do no have a positive and significant on value of the company listed on the IDX for the 2015-2019 period.

Google Classroom has become a popular e-learning management system in higher education during the covid-19 pandemic. However, successful implementation of Google Classroom requires acceptance by students. This study aims to explain the factors that influence accounting students’ intention to accept Google Classroom This study uses an Extended the Technology Acceptance Model to assess the acceptance and intention to use Google Classroom. Data was obtained from 326 students of Politeknik YKPN Yogyakarta through online questionnaire using Google Form. The Structural Equation Modelling – Partial Least Square approach is used to assess the measurement model and structural model. This study concludes that 1) perceived ease has no effect on students’ intention to use Google Classroom, 2) perceived of ease Google Classroom has a positive effect on perceived usefulness of Google Classroom, 3) perceived usefulness has a positive effect on students’ intention to use Google Classroom, 4) perceived behavioral control does not affect students’ intentions to use Google Classroom, and 5) subjective norms affect students’ intentions to use Google Classroom.

This researh aims to determine the effect of return on equity, debt equity ratio, earnings per share, book value per share, and stock beta on stock prices in mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This type of research is causal explanatory research. The population in this study were 49 mining companies listed on the IDX. The sample in this study used a purposive sampling method of 21 companies. Source of data in the form of secondary data. The data was obtained from www.idx.co.id and www.finance.yahoo.com. Methods of data collection by using the technique of observation documentation. This study uses quantitative analysis methods including classical assumption test, multiple linear regression, statistical test (t), simultaneous test(F), and coefficient of determination (R2). The results showed that 1). Partially, the return on equity variable has a positive and significant effect on stock prices, while partially the debt equity ratio, earnings per share, book value per share, and stock beta variables have no significant effect on stock prices. 2). Simultaneously return on equity, debt equity ratio, earning per share, book value per share, and stock beta have a significant effect on stock prices with a contribution of 25.60% while the remaining 74.40% is influenced by other factors.

This study aims to determine the effect of Return on Assets (ROA), Debt to Total Assets (DAR), and Corporate Governance (CG) on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period. Corporate Governance is proxied by the Composition of the Independent Commissioner, and Tax Avoidance is proxied by the Effective Tax Rate (ETR). The population in this study were 179 companies listed on the IDX. The sample selection used purposive sampling technique and the research sample was obtained as many as 60 companies. The data in this study are secondary data obtained from the official website of the Indonesia Stock Exchange (BEI). The data analysis used is descriptive analysis followed by the requirements test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data uses multiple linear regression analysis. The results showed that Return on Assets (ROA) had a significant negative effect on tax avoidance. Meanwhile, Debt to Total Assets (DAR) and Corporate Governance (CG), which are proxied by the composition of the independent board of commissioners, have no effect on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period.