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Author

Listya Sugiyarti

2 papers indexed here

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Open access Jul 2026

THE EFFECT OF IMPLEMENTING DIGITALIZATION SYSTEMS ON THE VALUE OF BANKING COMPANIES: A META-ANALYST

This study was conducted with a meta-analysis to examine the influence of the digitalization system on the value of banking companies in Indonesia using secondary data from 19 SINTA and Scopus indexed journals for the 2020-2025 period. The sample consisted of 40-150 IDX banks with varying digitalization indicators (dig...

Virzi Mutmainah, Lovvani Noralia, Listya Sugiyarti · 0 citations
Open access Sep 2026

BEHAVIORAL AND TECHNOLOGICAL DETERMINANTS OF ARTIFICIAL INTELLIGENCE ADOPTION: IMPLICATIONS FOR ACCOUNTANT PERFORMANCE IN INDONESIA

This study aims to analyze the influence of Artificial Intelligence on the adoption of accounting technology behavior in accounting practice, the influence of technological behavior adoption on accountant performance, the direct influence of Artificial Intelligence on accountant performance, and the role of technology...

Listya Sugiyarti, Nurul Ashri · 0 citations

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