Performance on Criteria of Quality Assurance for Accounting Firm in the Eastern Region

Abstract

The objective of this study are 1) to examine level of performance on criteria of quality assurance 2) to examine of relationship between the professional skill of accountant and performance on criteria of quality assurance and 3) to compare difference between general features of accounting firm and performance on criteria of quality assurance. The sample of study is the 283 leader and accountant in 7 provine in the eastern region. The research instruments is the questionnaire with 5 likert’s scale. The statistics used for data analysis by the descriptive frequencies, percentages, means, standard deviation, t-test, One-way ANOVA and Multiple Correlation. This study find out that 1. The level of performance on criteria of quality assurance is in the greatest scale (¯x= 4.45) and the highest three scales are the restriction of ethical principle (¯x=4.58), the process that relate to the clients (¯x= 4.54) and the documentary arrangement (¯x=4.51). However, the lowest scale is the resource management (¯x=4.35). 2. The professional skills of accountant is positively related to performance criteria of quality (p < 0.01) 3. The features in different accounting firm are affected to the difference of performance on criteria of quality assurance which are 1) the accounting firm that have greater number of clients will have greater scale of performance on criteria of quality assurance. 2) the accounting firms that have the accounting assistants will have greater scale of performance on criteria of quality assurance than the ones of do not have accounting assistants. And 3) the accounting firm that have high educational level of accounting assistants will have scale of performance in standard of advance accounting quality assurance.4. High educational level of leaders and hight experienced in accounting firm will have standardise performance of advance accounting quality assurance.