The Influence of Auditor’s Education Level, Accounting Education, Public Accountant Firm Size on Accounting Profession: Implication to Good Corporate Governance in Indonesia

Abstract

The purpose of this study is to test empirically the influence of auditor education level, accounting education, the amount of public accounting firm to the accounting profession and its implications for the application of the principles of good corporate governance in Indonesia. The research method is descriptive verification by using quantitative approach. Data were collected through indirect communication techniques using questionnaires, limited interviews, and documentation studies in an effort to add explanatory elements to the survey results. There are 88 valid respondents from simple-randomized 500 public accounting firms in Java as samples. The result shows that there is a correlation between the accountant's education level with accounting education and the magnitude of public accounting firms with moderate level of influence. Coefficient of determination of education level auditor, accounting education, and quantity of public accounting firm simultaneously have positive effect on accounting profession. On the other hand, auditor's education level and the magnitude of public accounting firm partially have an insignificant influence on the Accounting Profession. The result also shows that there is influence of education level of auditor, accounting education, accountant public accountant level and accounting profession partially or simultaneously to the application of good corporate governance principles. Nevertheless, level of education of auditor and the magnitude of public accounting firm partially have an insignificant influence to the application of good corporate governance principles.

Accountants’ IT Competencies and IT Responsibilities in Supporting IT Sustainability Practice: The Variations of Students’ Perspective

“…In the 2000s era, the requirements for IT competencies were shifted from a technological view to a more business view (Damasiotis et al, 2015;Soetanto et al, 2020). Many research strengthen the need for accountants to broaden their IT competence on audit automation skills (Brennan et al, 2017;Ernst & Young, 2016;Kokina & Davenport, 2017;Tandiontong et al, 2019), understanding IT governance and IT strategy (Damasiotis et al, 2015), a n d b i g d a t a a n a l yt i c s s ki l l s (Sledgianowski et al, 2017;Richardson & Shan, 2019;Dzuranin et al, 2018;Andiola et al, 2020;Jiputra et al, 2020).…”

“…In the last five years, there is more research related to sustainability issues from research on corporate social responsibility (Khan et al, 2020;She & Michelon, 2019), sustainability, and integrated reporting (Bebbington et al, 2020;de Villiers & Sharma, 2020;Journeault et al, 2021), and sustainability issue related to the covid pandemic situation (Adams & Abhayawansa, 2021;Cho et al, 2021). There is also an increasing trend in sustainability reporting worldwide, where accountants play an important role both as preparers or as auditors of the report (Tandiontong et al, 2019). The KPMG survey of sustainability reporting has found that 80 percent of the companies worldwide now report on sustain-ability, and the figure rise over 90 percent among the largest companies in the world (KPMG, 2020).…”

“…However , research is still rare on how accounting students understand information system technology in sustainability. Accounting students will hold important role as professional accountants in society (Tandiontong et al, 2019) ; hence accounting education providers should equip students with sufficient and relevant competencies. Higher education providers in accounting should analyze society's graduate profile and competencies to face an ever-changing business environment.…”