The Accounting Service Quality and Efficiency in Accounting For Decision to Use the Accounting Office in the Northeastern Region

Abstract

          Currently, the accounting office is facing issues with customers requesting to change their accounting office or not renew their contracts, indicating that the accounting office is unable to meet the needs of the customers. Therefore, the quality of service should be a priority, reflecting the efficiency of accounting practices. Researchers are interested in studying the quality of accounting services and the efficiency of accounting practices that impact the decision to choose accounting office services. The results of this study will be beneficial for accounting offices to use in developing policies and strategies to improve the quality of accounting services and enhance the efficiency of accounting staff within the office, leading to continuous customer satisfaction.
          The objectives of this research were to (1) the quality of accounting services that affect the decision to choose to use accounting office services in the Northeastern region, and (2) the efficiency of accounting preparation that affects the decision to choose to use accounting office services in the Northeastern region. The sample group consists of limited companies and limited partnerships registered with the Department of Business Development in the Northeastern region, totaling 346 samples. Data will be collected through questionnaires. The statistical methods used will be mean, standard deviation, and multiple regression analysis.
          The research findings show that (1) the quality of accounting service has an impact on the decision to choose to use accounting office services in the Northeastern region. It was found that the quality of accounting service, particularly in terms of reliability, has a positive impact on the decision to choose to use accounting office services. Price, accessibility, and process also have a positive impact on the decision. On the other hand, responsibility towards customers has a positive impact on the decision in terms of price and accessibility, but a negative impact on the decision in terms of process. Meanwhile, customer trust and customer care have a positive impact on the decision in terms of process. (2) The efficiency of accounting preparation has an impact on the decision to choose to use accounting office services in the Northeastern region. It was found that the efficiency of accounting preparation, particularly in terms of understanding, has a positive impact on the decision to choose to use accounting office services. Price, accessibility, and process also have a positive impact on the decision. Timeliness has a positive impact on the decision in terms of accessibility and process. In terms of decision-making, price and trustworthiness have a positive impact on the decision. Process has a significant statistical impact at the 0.05 and 0.01 levels.
          The research findings indicate that service users desire accurate and comprehensive accounting services. Therefore, they choose to utilize accounting offices to prepare financial reports in accordance with the law. The decision to use accounting office services is made by business owners who have the authority to make such decisions. They select accounting office services based on the appropriate pricing for the amount of work and the quality of the services provided. Additionally, convenient access to services is important to ensure that service users can easily and clearly communicate their inquiries. This will establish trust and encourage continuous use of accounting office services for the business.