The Effect of Accountant Professional Skills on Performance in the New Normal Era
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Abstract
Nowadays, innovation and technology have a major influence on the population and society. Their lifestyles are changing in all aspects, whether in economic, social, cultural, educational, environmental, or business aspects. Careers need to be modernized; professional accountants are another profession that needs to be adapted, and ways of working need to be more flexible (Corporate Communications Division, 2020). The new normal adaptability of professional accountants includes maintaining the quality of professional accounting practices in accordance with accounting standards and taking into account the efficiency of accounting practices, which will lead the organization to achieve its goals.
The objectives of this study were to: 1) study the levels of accountant professional skills on performance in the new normal era; and 2) study the impacts of accountant professional skills on performance in the new normal era. This was quantitative research. The sample population is 384 professional accountants in the industrial business sector. The research tool is the questionnaire form. The statistics are frequency, percentage, mean, standard deviation, correlation, and multiple regression. The results showed that the level of the skills of professional accountants was at a high level. When classified by level of importance, the most important skills were digital skills, followed by emotional and social skills and professional skills, respectively. The result of the hypothesis showed that the professional accountant’s skills, which consist of professional skills, digital skills, and emotional and social skills, positively affected their performance in the new lifestyle era with statistical significance at the 0.01 level.
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