AKUNTABILITAS KINERJA AKUNTAN PENDIDIK BERDASARKAN KOMPETENSI AKUNTAN DAN ETIKA PROFESIONAL ( Studi Empiris Pada Perguruan Tinggi Swasta di Bogor )

Abstract

This research has purpose to know influence of competence accountant educator, professional ethics accountant performance of educator accountant at private university in Bogor. Population that is accountant educator. Samples amounted to 75 respondents from 9 private universities Bogor. Sampling method this research using non probability sampling. The analytical method used this research validity test, reliability test, classical assumption test, multiple regression analysis, coefficient of determination (R2), F test and T test. Based the results the research, it is known that the competence of educators accountant simultaneously and partially influence the accountability of the accountant's performance of educators, professional ethics simultaneously influence but not partially influence the accountant's performance accountant accountability. Contribution amount influence of competence of educator accountant, professional ethics can use to explain accountant performance of 46.7 percent.Keywords: Competence, professional ethics, performance accountability

Predictors Of Accountability Creating In Educational Accountant: Professionalism As A Mediator

“…Performance is said to be good and according to standard setting (Rachmawati 2020), so that the existence of competence is expected to optimize the accountability of educator accountants' performance. Research results from (Mukmin and Wulansari, 2017) show that competence has a positive effect on the accountability of educator accountants in line with the results of research from (Alam, 2015) which says that accountant competence has a positive effect on the accountability of educator accountants' performance, meaning that the competence of educator accountants is high, will be able to increase the accountability of the performance of educator accountants.…”

The Effect of Behavioral and Performance Aspects of Educator Accountants on the Accounting Students’ Competence

“…Therefore, it is expected that higher education management and educator accountants can support and improve educational qualifications, publishing research articles and community service to improve the functional positions of educator accountants. Following the statement that educators and higher education accountants are expected to stimulate/increase the competence of educator accountants with a positive attitude towards the tasks carried out by carrying out their functions and positions (Mukmin & Wulansari, 2017).…”

“…Performance is the success of people to carry out the works, responsibilities, skills to meet expectations and standard measures (Mukmin & Wulansari, 2017). The performance of educator accountants in carrying out Tridharma activities of higher education can increase students' understanding of accounting science (Suryanti & Arfah, 2019).…”