Effect of Accountant Skill of Public Sector on the Accounting Reporting Quality: Educational Institution Accountant Under the Office of the Vocational Education Commission
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Abstract
The purpose of this research is to study the effect of public sector accountants' skills on the quality of accounting reports under the Office of the Vocational Education Commission. The research method is quantitative research. The population and sample consisted of 204 accounting supervisor of the educational institution under the Office of the Vocational Education Commission. The research instrument was a questionnaire collected via postal mail from the accounting supervisors of the educational institution under the Office of the Vocational Education Commission as the key informant in this research. When the questionnaire collection period is due, 112 completed questionnaires were received, which had a response rate of 54.90. Statistics used in data analysis included multiple correlation analysis and multiple regression analysis. The research results found that the overall skills of public sector accountants’ skills in using electronic public financial management systems, public sector management skills show a positive relationship and effect on the overall quality of accounting reports. Therefore, educational institute accountants under the Office of the Vocational Education Commission should prioritize continuous self-development to foster reliable accounting skills, leading to quality accounting reports and benefits to educational institutions.
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