THE RELATIONSHIP BETWEEN ACCOUNTING STAFF COMPETENCIES AFFECTING THE EFFECTIVENESS OF JOB PERFORMANCE ACCOUNTING SYSTEM OF DEFENCE FINANCE

Abstract

Research paper on the relationship between competencies affecting the effectiveness in accounting performance of the Department of Defense. The objective is to study the competency of accountants in 5aspects, namely      1.Professional accounting skills 2.Accounting information technology 3.Ethics in performance 4.Attitudes in the accounting profession and 5.Analysis of problems in accounting. That affect the effectiveness in accounting operations Research methods include Quantitative research The data were collected by using a 2015 questionnaire and analyzed by using statistical packages and testing the hypothesis using multiple regression analysis. Research study results It was found that the majority of accountants were male, younger than 25 years, with lower education level than bachelor's degree, and less than 10 years of work experience. This is because the accountant should have good ethics and attitude towards the profession according to the 4 secular principles of Buddhism. And efficiency in accounting operations Compliance with government regulations With strict adherence to the most average.