Influence of Qualifications and Professional Competencies of Accounting Practitioners on the Quality of Accounting in Government Agencies under the Office of Vocational Education Commission
Keywords:
Quality of Accounting Preparation, Basic Attributes, Accountants, CompetencyAbstract
This research aimed to examine the influence of qualifications and professional competencies of accounting practitioners on the quality of accounting in government agencies under the Office of Vocational Education Commission. This quantitative study employed a questionnaire to collect data from 207 accounting practitioners in government agencies under the Office of Vocational Education Commission. Data were analyzed using descriptive and inferential statistics, including correlation analysis and multiple regression analysis. The results revealed that (1) the qualifications of accounting practitioners significantly influenced accounting quality. Responsibility toward accounting work demonstrated the strongest positive influence on timeliness, understandability, and reliability of accounting information. Positive attitude toward accounting work positively influenced timeliness, understandability, and accuracy-completeness of information. Communication skills and initiative to improve work positively influenced accuracy-completeness of information. However, initiative to improve work showed a slightly negative influence on timeliness and understandability of information. (2) Professional competency in accounting-related technology skills positively and significantly influenced accuracy-completeness, understandability, and reliability of accounting information.
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