Accountant’s Characteristics in the Digital Age Affecting the Achievement of Performance for Juristic Persons in the Northeast

Abstract

The objectives of this research were: 1) to study the characteristics of digital accountants in the performance of juristic persons in the northeastern region; 2) to study the relationship between the characteristics of digital accountants and the performance achievement of juristic persons in the northeastern region; 3) to study the characteristics of accountants in the digital age that affect the performance of juristic persons in the Northeastern region. The sample group consisted of 360 legal entities in the Northeast. The population was obtained by calculating the sample size from the projection table of  Krejcie & Morgan. The questionnaire used a 5-level Likert Scale, while data analysis used percentage, mean, and standard deviation. Statistics were used to test the hypothesis correlation and multiple regression analysis. The results showed that: 1) the characteristics of the digital accountant in the practice of juristic persons in the northeastern region were generally at a high level; 2) The relationship between the characteristics of the digital accountant and the performance on the performance of juristic persons in the northeastern region, it was found that the characteristics of the digital accountant were knowledge and accounting professional skills. Accounting Professional Ethics English language skills Account-related legal aspects analytical thinking and problem-solving and information technology had a relationship with the performance of juristic persons in the Northeast at the significance level of .05;  and  3) Characteristics of the digital age accountants affecting the performance of juristic persons in the northeastern region found that the characteristics of the digital age accountants accounting professional ethics (β = 4.251) was the highest, followed by accounting professional knowledge and skills (β= 4.131), English language skills (β = 3.673), critical thinking and problem solving (β= 3.673), analytical thinking and problem-solving (β=3.640), accounting-related law (β=3.225), and information technology (β=2.572), respectively.