The Relationship Between Competence and Pursuit of Knowledge of Accounting Performance of Office of the Judiciary

Abstract

The purpose of this research was to study the relationship between competence and knowledge acquisition of accountants that affect the effectiveness of accounting performance of the Office of the Court of Justice. A questionnaire was used to collect data from a sample of financial and accounting scholars performing accounting duties from 10 agencies, a total of 167 samples. It was a quantitative research. Data analysis statistics are descriptive statistics. and multiple regression analysis. The research results showed the performance of accountants is positively correlated with the effectiveness of accounting, operational, operational operations.     It has a positive correlation with the effectiveness of accounting, operational, accounting performance, internal control have a positive correlation with operational effectiveness, accounting, planning, accountant performance, accounting professional skills. Internal control and interpersonal interaction have a positive relationship with the effectiveness of accounting operations, coordination, accountant performance, accounting professional skills, interpersonal interaction, and operational ethics positively correlated with operational effectiveness, accounting, coordination. In addition, the pursuit of accountants' knowledge, the use of real-world experience, observation and analysis, and inquiries from those who are professional have positive correlation with accounting, operational effectiveness, accounting practices, accountant knowledge seeking, real-world experience, inquiries from knowledgeable people, observation and analysis. It has a positive correlation with the effectiveness of accounting operations, planning, the pursuit of accountants' knowledge, the use of real experience, and the inquiries from those who are professional. Positive correlation with accounting performance effectiveness, coordination and knowledge seeking of accountants, using real-world experience, inquiries from knowledgeable people have positive correlation with effectiveness in accounting, service operations statistically significant at  0.05