The Duties of Accountant and Role Affecting the Performance of Accountant in Eastern Economic Corridor

Abstract

The research consists of purposes were 1. to study professional accounting skills that affect the work efficiency of accountants in the Eastern Economic Corridor and 2. to study the roles and duties of accountants that affect work efficiency of accountants in the Eastern Economic Corridor. This is quantitative research. There were research tools such as a questionnaire. The sample size was determined by using the formula of Taro Yamane (1973). There were 373 accountants in the Eastern Economic Corridor. Then the data collected from the questionnaire was analyzed using descriptive statistics consisting of percentage, mean, standard deviation. correlation coefficient analysis to test the relationship between independent and dependent variables. multiple regression analysis to test the research hypothesis. at the statistical significance levels of 0.01 and 0.05. The results of the research were found that 1) The study of professional accounting skills that affect the work efficiency of accountants in the Eastern Economic Corridor, including intellectual skills General Skills and Professionally Specific Techniques individual skills Skills in communicating and working with others Business management skills and organizations found that intelligence skills General Skills and Professionally Specific Techniques individual skills Skills in communicating and working with others and management skills in business and organization. It positively affects the work efficiency of accountants in the Eastern Economic Corridor in terms of accounting accuracy. Completeness, accountability, and timeliness in accounting statistically significant at the 0.01 level and 2) The study of the roles and duties of accountants that affect the work efficiency of accountants in the Eastern Economic Corridor, namely accounting work planning. Performance Control and Evaluation decision-making at work found that decision-making at work positively affecting the work efficiency of accountants in the Eastern Economic Corridor accounting accuracy Completeness, accountability, and timeliness in accounting Statistically significant at the level of 0.01. For accounting planning and control and evaluation of performance. positively affecting the work efficiency of accountants in the Eastern Economic Corridor accounting accuracy Completeness, accountability, and timeliness in accounting Statistically significant at the 0.05 level.