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2.4. Hypothesis statement :
Based on the description of the theoretical and conceptual studies and Soft hardskill skilll relating to IQF accounting degree, the hypothesis of this study stated :
Ho : “ Hardskill and soft skill influenced to IQF of Bachelor of Accounting ? “ III.
RESEARCH METHOD 3.1. Schedule
This research activity carried out in Medan of North Sumatra Province, with research time for 4 four months from September 2015 until November 2015. Area research
including state university and privates University, Goverments, Public Accountant in Medan City, North Sumatra Province.
3.2. Variables and indicators
In this tables are description about variables, Definition of variables, scale measurement and indicators in tables 1
Table 1 Definition of Variables
N o
Variable Definition
Scale of measurements
Indicators of construct
1 Y =
IQF IQF Bachelor of
Accounting Standards
Qualifications Framework
Interval 1. Quality standards
2. The internal quality audit 3. The implementation of quality audit
4. external quality audit 5. International Cooperation
6. Government Cooperation 7. Cooperation other Stakeholders
2 X1 =
HardSkil l
Hardskill is an undergraduate
accounting skills sufficient
to perform a task
skill implied Interval
1. The accounting policies of the company 2. Preparation of Financial Statements
3. Analysis of Financial Statements 4. Understanding Accounting Standards
5. Computer and SIA 6. Auditing
7. Taxation 8. English Language
9. Banking 10. Budgetary
3 X2 =
Soft Skill Soft Skill can
mean to
an individuals
ability to a degree in accounting in
some aspects such as attitude and
personality Interval
1. Communication Skills and percentage 2. Work Ethics and the Professions
3. Working Pressure 4. Critical Thinking
5. Teamwork 6. Taking Risks
7. Quantitative Analysis 8. Time Management
To test the hypothesis testing used multiple regression with the formulation of the model:
Y = a + bx1 + bx2 + e+..........................................................1
Remarks Y = IQF,
a = InterceptKonstanta, b = koefisien regresion,
X1 = Hardskill, X2 = Soft Skill, e = error
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IV. DATA ANALYSIS AND DISCUSSION
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