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All Journal Owner : Riset dan Jurnal Akuntansi TOFEDU: The Future of Education Journal
Deni Yuli Asmita
Universitas Pamulang
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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PENGARUH DEBT TO EQUITY RATIO DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN Jeni Irnawati; Hadijah Febriana; Deni Yuli Asmita
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1216

Abstract

This study aims to determine the effect of Debt to Equity Ratio (DER) and Growth Opportunity to Firm Value either partially or simultaneously. The method used in this study is a quantitative method by taking data from the Financial Statements. Data analysis used descriptive statistical analysis, classical assumption test, multiple linear regression analysis, hypothesis testing, correlation coefficient test and coefficient of determination. The results showed that there was a significant effect between the Debt to Equity Ratio on the Firm Value (PBV). As evidenced by the tcount values of 3.112 > ttable and 1.89458, the debt to equity ratio had a significant effect on firm value. Growth opportunities have a significant effect on firm with tcount 2.433 > ttable 1.89458.  
Digitalization and AI as Drivers of Change in the Accounting Profession: Opportunities for Innovation and Ethical Issues Aprida Aprida; Deni Yuli Asmita; Weni Okta Lidia; Nofryanti Nofryanti
The Future of Education Journal Vol 4 No 9 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i9.1224

Abstract

The development of artificial intelligence (AI) technology has brought significant changes to the accounting field, particularly in improving the efficiency, accuracy, and innovation of financial services. The application of AI enables the automation of routine tasks, supports in-depth data analysis, and strengthens strategic decision-making processes. However, the integration of this technology also raises ethical challenges such as data privacy issues, algorithm transparency, and the risk of bias and job losses. This study uses a literature review approach to examine the impact of AI on the accounting profession, including the opportunities and challenges faced. The results indicate that the successful implementation of AI requires enhanced professional competency, the development of ethical and regulatory standards, and cross-stakeholder collaboration to ensure the responsible use of technology. With the right approach, AI can strengthen the position of accountants as strategic partners and drive sustainable growth in the business world.
Co-Authors Aprida Aprida Hadijah Febriana Irnawati, Jeni Nofryanti Nofryanti Weni Okta Lidia