Capabilities in Accounting Affecting on Accountant Performance in the Northeast Area

Abstract

The purposes of this research were to study the impact of capabilities in accounting, accountant’s performance in the accounting office, opinions about accounting knowledge, and accounting efficiency of accountants and to evaluate the effect of capabilities in the accounting on accountant’s performance in the accounting office in the Northeast area. The data were collected from accountants in the accounting office in the Northeast area using a questionnaire as a research tool. The basic statistics used in this work included percentage, mean, standard deviation, and multiple regression analysis. As a result, it was found that 1) most accountants were female aged between 30-40 years and graduated with a bachelor's degree. Moreover, most accountants possessed experience of less than 6 years. 2) Accountants raised the opinions about the capabilities in accounting overall at a high level. 3) Accountants had opinions about the effectiveness overall at a high level. 4) The capacities in accounting in terms of business knowledge, attitude, and
communication influenced the accountant’s performance positively in the accounting office overall.