The research objective is to examine the value relevance of accounting information during pre and post IFRS adoption of the banking industry in Indonesia. It utilizes an empirical analysis with panel data of 22 banks with a time period of 2 years before IFRS adoption and 4 years after the adoption. Ohlson’s price model has been deployed to conduct the analysis. Results reveal that the value relevance on earnings increase after the IFRS adoption.

A company needs clear and relevant information in decision making. The information in question is company accounting information that is useful to PENDAHULUANPersaingan bisnis antar perusahaan semakin ketat, sehingga setiap perusahaan dituntut untuk meningkatkan kualitas kerja, mutu pelayanan dan ketepatan data. Khususnya untuk perusahaan perdagangan, komputerisasi sistem yang meliputi sistem pembelian, sistem penjualan dan sistem akuntansi akan sangat membantu, bila dibandingkan dengan sistem manual. Dengan mengubah sistem manual menjadi sistem komputerisasi maka kehilangan data akan dapat diminimalisasi pada setiap perusahaan, selain itu waktu yang dibutuhkan untuk mendapatkan data yang diperlukan akan jauh lebih cepat dan akurat. Proses pencatatan transaksi bisnis secara otomatis bertujuan untuk mempermudah pengguna yang tidak mahir dalam bidang akuntansi. Selain itu waktu yang dibutuhkan untuk menyelesaikan satu siklus akuntansi akan jauh lebih singkat (Aryanto & Tjendrowaseno, 2013).Dengan kondisi tersebut perusahaan dituntut untuk dapat memanfaatkan peluang-peluang yang ada dalam persaingan. Pada umumnya perusahaan bertujuan untuk mendapatkan laba yang optimal agar perusahaan dapat mempertahankan dan mengembangkan usahanya. Perusahaan dapat bertahan dan berkembang jika kondisi

This study aims to determine the effect of individual morality, information asymmetry and organizational culture on fraud tendencies. This research was conducted at LPD in Kerambitan District. The research method used in this study is a quantitative research method with primary data obtained from questionnaire data as measured by a Likert scale. The population of this study were LPD employees in Kerambitan District, while the sampling method used was purposive sampling with a total sample of 114 respondents. Data analysis used multiple linear regression using SPSS 26. Based on the results of the study, it was shown that individual morality has a negative influence on the tendency of accounting fraud. Information asymmetry has a positive effect on the tendency of accounting fraud. Organizational culture has a negative effect on the tendency of accounting fraud. The advice that researchers can give is to internal supervisory bodies (panureksa) give warnings or sanctions to employees who have bad morals and do not apply organizational culture and always supervise the preparation of financial reports to minimize fraud in the preparation of financial reports.

This study was aimed to determine the effect of financial performance, firm size and Internet Financial Reporting (IFR) toward stock prices in telecommunications companies listed on the Indonesia Stock Exchange. Aspects of financial performance used in this study were associated with financial ratios in the form of Return on Asset (ROA), Debt to Equity Ratio (DER) and Current Ratio (CR). This type of research was quantitative research. The sample of this study was determined by using a purposive sampling technique with criteria for determining the sample, namely telecommunication companies listed on the Indonesia Stock Exchange during the 2018-2020 period, companies that have annual reports and sustainability reports for the 2018-2020 period and companies that have official company websites, in order to obtain sample data of 10 companies. Then, the data was analyzed by multiple linear regression analysis using SPSS 26 application. The results showed that ROA, DER, CR, firm size and IFR had an effect on stock prices. Keywords: Financial Performance, Firm Size, IFR, Stock Price