The value of the company is an important factor considered by the company to create increased prosperity of shareholders. With the increase in the value of the company reflected in the price book value, it will give a positive perception of the investor on the invested investment. Therefore, this article aims was to analyse the value of the company based on the company size, profitability, and debt level. This study was conducted on the Trading Sector Company of Production Goods and Retail Goods listed on the Indonesia Stock Exchange period 2014-2016. Based on the purposive sampling method obtained 158 company data as samples. Data Analysis Techniques Use regression analysis that begins with a classic assumption test. Hypothesis testing was conducted through T-Test, and the results showed that the company's size was positively influential towards the company's value, while profitability and debt levels did not affect the company's value.

<p><strong>ABSTRAK</strong></p><p>Penelitian ini bertujuan untuk mengembangkan media pembelajaran akuntansi berbantuan <em>game</em> edukatif berbasis <em>android</em>, sehingga dihasilkan media pembelajaran akuntansi berupa <em>game</em> edukatif  yang  valid, praktis dan efektif. Model yang digunakan dalam penelitian  pengembangan ini adalah ADDIE<em>.</em> Teknik Pengumpulan data yang digunakan adalah angket dalam hal ini berupa lembar validasi, angket respons mahasiswa, test dan studi dokumentasi. Adapun teknik analisa data yang digunakan adalah teknik deskriptif persentase. Hasil penelitian ini menunjukan media pembelajaran <em>game </em>eduktif yang dikembangkan valid, praktis dan efektif sesuai dengan tujuan penelitian serta mampu meningkatkan kemampuan <em>analysis ability </em>mahasiswa khususnya pada pokok materi rekonsiliasi bank.</p><p><em><strong>ABSTRACT</strong></em></p><p><em>This research aims to develop accounting learning media assisted with android-based educational games, therefore, valid, practical and effective accounting learning media produced. The model used in this research development is ADDIE, while the techniques of data collection used are questionnaires in the form validation sheets, students' response sheets, tests, and documentation study. The technique of data analysis used is a descriptive percentage by changing the quantitative data to become percentage form. The results of this study indicate that the development of educational learning media is valid, practical, and effective, it is in accordance of the study and can improve students' skill in analyzing the ability especially on bank reconciliation subject.</em></p>

The aim of this research is to find out the current changes in the accounting professional landscape,that is the digitization of the accounting profession and the importance of digital literacy to deal with it, and how the technology adoption model mediates this relationship. Auditors at the Public Accounting Firm (KAP) Central Java Indonesia became the object of this study, a total of 21 Public Accounting Firms. This study uses purposive sampling method with sampling criteria respondents having work experience as an auditor for more than 3 years. Data collection uses a questionnaire distributed via Google from and paper. Multiple regression analysis is used in hypothesis testing, by testing the validity, reliability and classical assumption tests. The results of the study show digital literacy has a beneficial and significant impact on digitization in the accounting profession. Digital literacy, on the other hand, has no effect on technology adoption models. In addition, the Technology adoption model has a beneficial and significant impact on digitization in the accounting profession. Accountants should improve their digital literacy using thetechnology adoption model to make effective, accurate and relevant accounting judgments. This research has a novelty in the concept of mediating the technology adoption model in increasing the effect of digital literacy on the accounting profession in the context of Public Accountant auditors.Keywords: Accounting profession; Digitalization; Digital literacy; Technology adoption models.AbstrakTujuan dari penelitian ini adalah untuk mengetahui perubahan lanskap profesional akuntansi saat ini yaitu digitalisasi profesi akuntansi dan pentingnya literasi digital untuk menghadapinya, serta bagaimana model adopsi teknologi memediasi hubungan tersebut. Auditor di Kantor Akuntan Publik (KAP) Jawa Tengah Indonesia menjadi objek pada penelitian ini, sejumlah 21 Kantor Akuntan Publik. Penelitian ini menggunakan metode purposive sampling dengan kriteria pengambilan sampel responden memiliki pengalaman kerja sebagai auditor lebih dari 3 tahun.  Pengumpulan data menggunakan kuesioner yang di sebarkan melalui google from maupun hardcopy. Analisis regresi berganda digunakan dalam uji hipotesis, dengan melakukan pengujian validitas, reliabilitas dan uji asumsi klasik. Hasil penelitian menunjukkan literasi digital memiliki pengaruh yang positif dan signifikan terhadap digitalisasi dalam profesi akuntansi. Literasi digital, di sisi lain, tidak berpengaruh pada model adopsi teknologi. Selain itu, model adopsi Teknologi memiliki pengaruh yang positif dan signifikan terhadap digitalisasi dalam profesi akuntansi. Akuntan harus meningkatkan literasi digital mereka menggunakan teknologi dalam pemeriksaan akuntansi yang efektif, akurat, dan relevan. Penelitian ini memiliki kebaruan dalam konsep mediasi Model Adopsi Teknologi dalam meningkatkan pengaruh literasi digital terhadap profesi akuntansi dalam konteks auditor Akuntan Publik.Kata Kunci: Digitalisasi Profesi Akuntansi; Literasi Digital; Model Adopsi Teknologi.

Business scandals involving an accountant role lead to a drop in public confidence in the business and accountant profession. This study focuses on accounting student perception of the accounting scandal based on maturity factors and religiosity. This study uses simple random sampling technique and obtained a sample number of 283 students. Respondent answers were analyzed using structural equation modelling through SmartPLS. The study results proved that maturity factors and religiosity have a positive effect on accounting student perception regarding the impact of business scandals on the accounting profession. Maturity factors positively affect accounting student perception regarding the impact of business scandals on knowledge of business scandals, while religiosity negatively affects student perceptions, but it is not significant.

Student accounting capabilities begins with an understanding of principal accounting courses. This has been the main focus to note in the accounting students before learning attended the advanced courses in accounting. Therefore, this study aims to explore the difference between gender and mathematics ability to support understanding of principal accounting courses. This research was conducted at the accounting level 1 all students who take the principal accounting courses 1 and mathematical economics with 272 samples of students. This study uses an independent sample test to analyze the difference between the student's understanding of principal accounting courses based on gender and economic mathematics ability. The research results show that there is a difference in ability in principal accounting course 1 based on gender and performance of mathematical economics subject. These results indicate that the average student women have a higher value compared with the men's student, thus demonstrating a better understanding of principal accounting courses 1.