The Relationship Between Professional Ethics of Accounting That Affects Professional Skills and Work Practices of Accountants in Accounting Offices in the Northern Region

Abstract

This study aims to study the relationship of accounting professional ethics affecting the work performance of accountants in accounting offices in the northern region and to study the relationship of professional skills affecting the performance of accountants in accounting offices in the northern region. The sample used in this study were 135 people. Research instruments a questionnaire. The statistics used data analysis were frequency, percentage, mean, standard deviation and multiple regression statistical analysis. The results found that Accounting professional ethics factors in terms of knowledge, competence, care and maintenance of standards in performance, confidentiality and transparency, affecting the performance of the accounting profession of accountants that work in accounting offices in the northern region had a statistical significance at the 0.1  and .05 level. Therefore, we can predict the performance of the accountants in the accounting office in the northern region at 73.30 percent. Professional skills factor intellectual skills, interpersonal skills, communication, self-management and organizational management affect to the performance of the accountant in the accounting office in the North region with statistical significance at the .05 level. Therefore, we can predict the performance of the accountants in the accounting office in the northern region at 75.40 percent.