Professional Skills and Ethics Affect the Management Effectiveness of Savings Cooperative Accountants in the Eastern Region

Abstract

This research aimed to 1) study the relationship between professional skills affecting the management effectiveness of savings cooperative accountants in the Eastern region and 2) study the relationship between ethics affecting the management effectiveness of savings cooperative accountants in the Eastern region. The population used in the study was 286 accountants working at savings cooperatives in the Eastern region. This was aquantitative research using a questionnaire as a tool for data collection. The data obtained from the questionnaires were then processed and analyzed using a ready-made statistical program. Basic statistics were used to analyze the data, namely frequency, percentage, mean, and standard deviation. The hypothesis testing used multiple regression analysis.

The research results found that 1) professional skills had a positive effect on the management effectiveness of savings cooperative accountants in the Eastern region, both in terms of achieving organizational goals and in terms of organizational value. The test results showed that intellectual skills had a regression coefficient of 0.633 in terms of achieving organizational goals and 0.270 in terms of organizational value, while practical academic skills and work duties had a regression coefficient of 0.563 in terms of achieving organizational goals and 0.511 in terms of organizational value. which is statistically significant at the .01 level. 2) Accountant ethics have a positive effect on the management effectiveness of savings cooperative accountants in the Eastern region, both in terms of achieving organizational goals and organizational value. Transparency has regression coefficients of 0.21 and 0.166, respectively, confidentiality of 0.20 and 0.462, honesty of 0.19 and 0.688, independence of 0.16 and 0.552, and fairness of 0.05 and 0.890, which are statistically significant at the .01 level.