Accountant's skills and effective performance affect the quality of financial statements in the office of the attorney general, Region 1 - 9

Abstract

The purpose of this research is to study the skills of accountants that affect the effective and qualitative performance of the financial statements in the Office of the Supreme Prosecutor, Sectors 1 – 9. This research is a quantitative study that involved collecting data from 160 accounting personnel in the Office of the Supreme Prosecutor, Sectors 1 – 9, using a questionnaire as the data collection tool. The collected statistics were analyzed using literary analysis methods, including frequency, percentage, mean, standard deviation values, and multiple regression analysis. The research results found that the majority of the sample group were female, aged 25 - 35 years, had a bachelor's degree, and had 3-6 years of accounting experience. The accountants' skills were at the highest level, with the highest average value in terms of personal characteristics, the lowest average value in terms of intelligence, and the highest level of efficient performance. Timeliness had the highest average value, while accuracy and completeness had the lowest average value. The accountants' skills and efficient performance had a statistically significant effect on the quality of financial statements, financial report presentation, freedom from error, and decision-making relevance at a level of 0.05. In addition, it is necessary to study the factors of information technology, training to develop knowledge in government accounting, or having a good internal control system, together with the skills of accountants, to analyze the overall picture that influences the quality of financial statements in more depth, which will lead to a comprehensive and sustainable development approach for personnel and government accounting systems.