Factors Affecting Problems in Accounting for Accounting Firms in Southern Region

Abstract

     The objective of this research is to study the factors affecting the accounting problems of the accounting firms in southern region, this research is a quantitative research. The sample used in this study is the 185 accountants who works in an accounting firm in southern region, researchers determined sample size using the Taro Yamane (1973) formula at a 95% confidence level. The questionnaire was used to collect data and the statistics used for data analysis include Pearson Product Moment Correlation and independent analysis of causal variables with Variance Inflation Factor (VIF). The hypothesis has been tested using Multiple Regression Analysis.            

        The results of the research showed that the audit and tax knowledge affecting problems in the accounting in the area of ​​accounting standard practice and the use of information technology in the preparation of accounts statistically significant at the level of 0.01. The factors affecting the problem in accounting of the accounting firm in the southern region. The statistical significance at level 0.05 was the factor of accounting knowledge and tax knowledge affecting problems in the accounting of customer coordination, tax knowledge factors affects accounting practitioner problems of accountants and factors of accounting knowledge affecting problems in the accounting of accounting standards. When considering overall, it was found that the most factor affecting accounting firm problems in the southern region was tax factor, which affects the problem of coordination with customers. They were statistically significant at level 0.05 and had a significant effect on the operational problems of bookkeepers and information technology with statistical significance at level 0.01.