The Causal Factors Model Affecting Payroll-Job Preparation Success of Accountants of Primary Educational Service Area Office in East
Keywords:
Technical Skill, Professionalism, Payroll Practice Efficiency, Payroll-Job Preparation SuccessAbstract
The purpose of this research was to study the causal factors effect to payroll-job preparation success, by using a questionnaire as an instrument for collecting data from 148 accountants of Primary Educational Service Area Office in East; the variables consisted of three endogenous latent variables: professionalism, payroll practice efficiency, payroll-job preparation success; and one exogenous latent variable technical skill. These latent variables were measured by 12 observed variables. The questionnaire was used as a research instrument with composite reliability between 0.942-0.975. Data was analyzed by SEM using Lisrel. Findings from the research suggest that the structural equation model showed that variable having direct and indirect effects on payroll-job preparation success of accountants of Primary Educational Service Area Office in East were technical skill. The results of this study show that the measurement model was in congruence with the empirical data (= 56.833, p-value = 0.386, df = 49 (
/df =1.159), RMSEA = 0.018, GFI = 0.954, AGFI = 0.951, NFI = 0.984, NNFI = 0.997, IFI = 0.998, CFI = 0.998). This model exhibits goodness of fit.
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