ACCOUNTING GRADUATED SKILLS BASED ON INDONESIAN QUALIFICATION FRAMEWORK (IQF): EMPIRICAL STUDY IN MEDAN CITY.

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ACCOUNTING GRADUATED SKILLS

BASED ON INDONESIAN QUALIFICATION FRAMEWORK (IQF):

EMPIRICAL STUDY IN MEDAN CITY

oleh :

Azizul Kholis, SE, M.Si

Lecturer and Researcher at Accounting Departement Faculty of Economic, Universitas Negeri Medan

Medan City, Notrh Sumatra Province

Email : azizulkholis1@gmail.com dan azizul_kholis@yahoo.com

Hand Phone : 081370919293 – 085273437244

Abstract

This study aims to identify the skills of Accounting graduated at University by the Indonesian Qualification Framework (IQF). This particular study conducted at the Department of Accounting State University of Medan. Data collected was in September until November 2015. The study sample as many as 158 accountants in the city of Medan , including lecturers, public accountant and local government accountant staf . Using Multiple Regression Analysis Technique connecting all determinants of Accounting degree of expertise on the KKNI . The results showed that a significant factor that must be owned by a Bachelor of accounting. Limitations of this study is yet to enter the accounting profession and the educational curriculum materials as a public accountant certification exam in this questioners, and also this study is that the study was limited in Medan City, North Sumatra Province . Recommendations made to research in several big cities in Indonesia.

Key Words : Accounting, Graduated, Qualifications, Framework

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*) Paper for International Conference on Economic Education and entrepreneurship in

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I. INTRODUCTION

1.1. Background

The quality of graduates of Accounting Indonesia is now expected to be able to follow the activities of the business, particularly in the era of MEA already started at the end of 2015. The accounting profession is one profession that participated in the MEA markets. For the accounting profession in Indonesia should be able to improve the competence and follow the competition. The main target of Accounting degree to be able to competence and do not add to the number of unemployed. Assessing the macro side of unemployment caused by (1) education policy is not oriented on market requirements, (2) economic policy, especially investments that are not able to provide employment in accordance with the total labor force, and (3) economic development policies tend to be oriented to the capital intensive rather than on labor-intensive, while the study of micro perspective unemployed bachelor could be caused by (1) low quality of skills (skills), Hardskill and potential of academic graduates or known as hard Skill, and (2) factors of character and mental toughness to work hard is one form of Soft skilll. While from the micro level, the two main factors the poor quality of college graduates based on the findings of the study Jaya Jakaria (2009) was the first, the perception gap between managers of universities with the managers of industry, and secondly, the college curriculum has not been optimally designed to produce graduates who are quite , skilled and able to perform the work in a comprehensive manner. To overcome this problem, according to Fasli Jalal (2009) states that universities should improve the quality, relevance and productivity to produce quality graduates who are relevant to the needs of society and have the capability development of creativity, entrepreneurship and soft skills. Some research result, Kemenade Garre (2000), Dawn (2007) and Jaya Jakaria (2009) also recommended the importance of higher education to improve the quality of graduates are oriented on market requirements.

One way that is done by the Government through the Directorate General of Higher Education, Department of Education and Culture to minimize these circumstances is to develop Indonesian Qualification Framework (IQF also known as KKNI) in 2011 suggested that KKNI is the framework level competence and qualifications to reconcile, equalize, and integrate the field of education and the field of vocational training and work experience in order to award the recognition of job competence in accordance with the structure. Specialized in accounting some universities have been cooperating with the Indonesian Institute of Accountants of Education Compartment (IAI-KAPD) has conducted seminars, workshops, a symposium and research and surveys to study further about Hardskill and Soft skilll accountants Indonesia's global competitiveness, so that the curriculum is designed to equip graduates to become a Bachelor.

For example, Accounting Department, Faculty of Economics and Business University of Brawijaya since 2003 had been looking for an undergraduate accounting skilll Soft format, and then the Accounting Department of Economics Widya Mandala Catholic University Surabaya establish several partnerships with external parties both government and industry, professional associations and educational cooperation with Adelaide University in Australia. In department of Acoounting of Sebelas Maret University create an institution Accounting Development Program was called PPA. Even more focused Accounting Department of STIE Perbanas Surabaya conducted a survey to explore hardskill graduates as the basis for improving the curriculum in their

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Department of Accounting and the results hardskill mapped within 6 (six) hardskill which includes, expertise knowledge and understanding (knowledge and understanding skills), skills intellectual (intellectual skills), skills practitioners (practical skills), managerial expertise and Soft skilll (managerial and Soft skilll), English proficiency, as well as information technology awareness. Seeing the conditions that exist today in the Accounting Department Unimed, the activities of identification study IQF graduate majoring in accounting economics faculty Unimed based on user needs graduates / stakeholders relevant to be implemented, so that the activities of the study is expected to produce format graduate profile that can provide objective insight to dig graduates as a basic skill improvement and curriculum improvement in order to support the pilot program that integrates IQF learning Revolution and Soft skilll in the learning process at the Faculty of Economics, especially Accounting Department . This study also will be the stage for the growth and development of professionalism of graduates appropriate IQF.

1.2. Research Question

Based on the previous background, this research state a question :

“ Do Hardskill and soft skill influenced to IQF of Bachelor of Accounting ? “

II. LITERATUR REVIEW

2.1. Indonesian Qualification Framework

The scope of the IQF quality and identity of the Indonesian nation associated with national education and training system that is owned by Indonesia. IQF consists of nine levels of qualification, starting from the primary level up to S3. Qualification S1 / D4 at the level of qualification of 6 (six). Descriptors qualified human resources level 6 (six) on IQF consists of four paragraphs. The first paragraph is able to utilize science and technology in the field of expertise and is able to adapt to the situation faced in solving the problem. he second paragraph reads mastering theoretical concept of this area of knowledge in general and the theoretical concept of a special section in these knowledge areas in depth, as well as to formulate the completion of procedural issues, the third paragraph describe to be able to make strategic decisions based on analysis of information and data, also provides guidance in selecting various alternative solutions, as well as the fourth paragraph that is responsible for its own work and can be held accountable for the achievement of work of the organization.

all the paragraphs concerning the description of qualifying human resources level six on IQF, two paragraphs focus on the ability in problem solving Qualifications Framework Indonesia, hereinafter called IQF, is the framework penjenjangan achievement of learning (Learning outcomes) that can be equated, superficial areas of formal education, non-formal, informal, or work experience in order to award the work in accordance with the recognition of the competence structure of jobs in various sectors.

2.2. Definition of Hardskill

Hardskill is power (authority) to determine / decide a case (Poerwadarminta, 1993). Understanding more Hardskill is "adequate skills to perform a task" or as "having the skills and competence that are not required. "Webster's Ninth New Collegiate Dictionary (1983) in Sri Lastanti (2005: 88) defines hardskill is the skill of

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an expert. American Accounting Association's Financial Accounting Committee (2000) in Christiawan (2002) states that "Audit quality is determined by two things: hard skills (skills) and independence. While Trotter (2006) defines that a competent accountant is a person with skills do the job easy, fast, intuitive and very rarely or never make mistakes. Lee and Stone (2005), defines hardskill as considerable expertise which can explicitly be used to conduct audits objectively. As for Bedard (2006) in Sri Lastanti (2005: 88) defines a skill or hardskill as someone who has the knowledge and procedural skills demonstrated in extensive audit experience.

Auditing Standard on common standards first (SA section 210 in SPAP 2001) mentions that the audit should be carried out by one or more persons who have the skills and technical training are quite as auditor, while the general standard of the third (SA section 230 in SPAP, 2001) mentions that in audit and the preparation of its report, the auditor shall use the skills professionalism carefully and thoroughly (due professional care). Based on the above it can be concluded that hardskill auditor is the auditor with sufficient knowledge and experience and can explicit conduct audits objectively, carefully and thoroughly. The hardskill according to De Angelo (1981) in Kusharyanti (2002) can be viewed from various perspectives, namely the standpoint of individual auditors, audit team and Certified Public Accountant .

There are many factors that affect the ability of auditors, including knowledge and experience. Hardskill Auditor minimum required in carrying out environmental audits in Computer Information Systems is (IAI 2001: 335.2):

1. Knowledge of the basics of computers and computer functions in general. 2. Basic knowledge of the operating system (operating system) and software.

This includes (ICA Sri Lanka 11.2):

1. Significant knowledge and complexity of computer operations a. such as the total number of transactions and processed.

b. Understanding the structure of the organization of activity of the client system and c. distribution of computer process within the entity.

d. Knowledge of the availability of data that will be needed e. Auditor (related to whether the system stores

f. documents, computer files and other books in the long term.

2. The ability to operate Excel knowledge as one of the CAAT b. the easiest.

c. The ability to operate other audit software such as ACL, d. Being able to perform testing (test of control) to all e. including the elements that are in the control of public f. Being able to perform testing (test of control) to all g. elements included in the application control

h. Being able to assess the risks and implement substantive control i. test in accordance with the risk control

j. Being able to make recommendations and design a common control for the company which controls the company's general

g. the application program used by h. company.

3. Ability to work with a software audit. These include:, adequate knowledge in the development of audit plans and supervision of the audit within the SIK.

4. These include (IAI 2001: 335.3):

a. Understanding and knowing how to function organized in Computer Information Systems / how distribution of computer processing of the whole entity

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c. Knowledge of any application, the nature of the processing and data storage policy adopted by the company.

d. Being able to determine the level of trust that is expected Auditor on SIK control. e. Being able to plan how, where and when the function of SIK will be reviewed, including job scheduling experts SIK if used.

f. Being able to plan the audit procedures in accordance with the audit techniques to be used.

5. Knowledge & Understanding (Knowledge & Understanding Skill) which includes: a. SPAP, IAS, IFRS, systems and procedures for accounting, finance lap analysis, internal control of the company, tax, SPM,

b. Marketing and international business c. GCG (GCG)

d. Knowledge of civil law e. Bank Risk Management

f. Accounting information system g. banking accounting

h. The financial statements of both the services and trade i. Determines the conditions of the micro and macro Indonesia j. management of the company

k. accounting sharia

l. Knowing the types of business trade, services, manufacturing, banking m. Knowledge of capital markets

6. Intellectual (Intellectual Skill)

a. Company's internal control related to the company's accounting policies o. Making paper work for the implementation of audit

p. System accounting procedures, internal control q. Communication, diplomacy

r. Analysis of the impact of audit reports.

s. Analysis of financial statements, bank accounting, consolidated financial statements. t. Prudence of going concern and outposts in the balance sheet

u. Sharpness analysis of the client's business 6. Expertise Practitioner (Practical Skills) a. Conduct work planning

a. working tactical b. Working in a team

c. AJE, method of depreciation, import-export, L / C d. Assessing and accountable for the performance of audit

e. Disclosure LK, risk based audit, determination of materiality (efficiency and effectiveness)

f. Read the paper last 2-3 years as learning

g. Special relationship, the incident involving the judiciary, LN transaction audit opinion h. Quickly prepare cash flow both direct and indirect methods

i. using the calculator j. Making cash flow

k. Understanding of banking transactions

l. The financial statements along with the account-account m. Accounting practices

n. Preparation of letter of presentation management letter o. Tax reporting

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q. Reporting to non-profit organizations (foundations and cooperatives) r. Training tax planning

s. preparing budget

t. Have good predictive power

4. Knowledge & Understanding (Knowledge & Understanding Skill)

5. Strengthening the basis of logic and understanding of the material on the basis of accounting, auditing and taxation techniques

6. Transactions and business processes need to be understood especially apparent in the journal penguasaaan, cost accounting, transaction analysis and financial statement analysis, budgeting, taxes

7. It is important to understand the Financial Accounting Standards and SPAP / ISA, basic accounting skills, tax regulations, the development of accounting standards and current issues.

8. Technical audit report making too heavy for students. 9. Knowledge of the type of business clients

10. Intellectual (Intellectual Skill)

a. Prudence is the attitude that must be owned by an individual who works as an accountant

b. Intellectual very basic and the company will look at the value of courses on transcripts.

c. Intellectuals will improve if the pattern of problem-based learning (problem-based learning)

d. Accounting graduates (junior auditors) do not need to know the overall business cycle.

e. Companies understand the condition of the preliminary research.

f. Knowing the difference between the internal and external audit and students need to know both.

11. Practical Skills (Practical Skills) 1. Ability to make a journal is a must.

2. It should be stressed subjects with high laboratory practice and sending students to intern at the company.

3. Have reasoning to what is encountered in the field, the ability correlational / audit terintegrated and manufacture of paper work.

4. There KAP believes that providing the necessary audit opinion but some have suggested that the provision of audit opinion for S1 students do not need

2.3. Definition of Soft Skill

Based business dictionary, 2009 Soft skills include communicating, conflict management, human relations, making presentations, negotiating, team building, and other such ability, defined in terms of expected outcomes and not as a specific method or technique, such as statistical analysis. ,Soft skills are divided to two categories: individual skills and interpersonal skills. An individual's ability to refer to the five characteristics or aspects of one's personal. One of them is a person's self esteem which is the motivating force in a person. Kaedah self esteem refers to how one is to appreciate and judge yourself. n addition to self esteem and self maintenance, responsible attitude and the ability to interact socially is also a portion rather than individual skills. Someone who has a long association and make friends easily be regarded as having good individual skills. Although until now there is no definite

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format of Soft skilll accounting profession, but there are some opinions that have been detailing Soft- Skill deemed relevant to the accounting profession, some of them according to Budi Saso (2007), there are 24 types of soft-skills of the most should not be owned by an accountant. Among others :

1. Oral/spoken communication skills: Both one-on-one and in groups (e.g., presentations)

2. Written communication skills: Both printed and online written work, including reports, letters and email.

3. Teamwork/collaboration skills: Working with others to accomplish tasks

4. Self-motivation/initiative: Doing things without needing to be told or persuaded 5. Work ethic/dependability: dependability: Being thorough and accurate so

olleagues can count on you.

6. Critical thinking: Challenging things when appropriate and proposing alternatives to consider.

7. Risk-taking skil: Taking a considered chance on something new, different or unknown

8. Flexibility/adaptability: Going with the flow and adjusting with unforeseen circumstances.

9. Leadership skills: Guiding and supporting others in order to accomplish something.

10.Interpersonal skills: Relating with other people and communicating with them in everyday interactions.

11.Working under pressure: Handling the stress that accompanies deadlines and other limitations or constraints.

12.Questioning skills: Asking questions in order to learn or clarify something. 13.Creativity: Having the imagination to come up with new or off-the-beaten-path

ideas.

14.Influencing skills: Persuading others to think about or adopt a different point of view.

15.Research skills: Gathering information in order to study or answer questions. 16.Organization skills: Being organized and methodical, especially in work-related

situations.

17.Problem-solving skills: Analyzing the potential causes of a problem and coming up with a solution.

18.Multicultural skills: Understanding and relating to people who are different from you, perhaps by using a second language.

19.Computer skills: Using basic word-processing, spreadsheet and presentation software as well as the Internet.

20.Academic/learning skills: Learning new things quickly and thoroughly, and being willing to learn continuously.

21.Detail orientation: Making sure that even the little things are done and done correctly.

22.Quantitative skills: Compiling and using numbers to study an issue or answer a question.

23.Teaching/training skills: Showing other people how to do something in a way that allows them to learn quickly and thoroughly.

24.Time management skills: Using your time wisely and consistently staying on schedule and meeting deadlines.

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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 individual's 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 = Intercept/Konstanta, b = koefisien regresion,

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IV. DATA ANALYSIS AND DISCUSSION

4.1. Descriptives and quality data tested

This research distributed questionnaires as follows in Tables 2 Tabel. 2 Questioners respon

No Distributed Clasification Questioner replay

1 150 Lecturer in accounting field 110

2 25 Certified Public Accountant 8

3 50 Accounting Manger/Accountant

Management 30

4 25 Public Sector Accountant Officer 10

250 Amount of Responden 158

From 250 distributed Questioners, there’re 158 responds with category of sex as below in tables 3:

Tabel. 3 Sex of Respondens

Sex amount Percentace

Male 102 person 65 %

Female 56 person 35 %

Amount 158 person 100%

Based on the above table it can be argued that the number of respondents were male sex, totaling 102 respondents (65%), while the female sex were 56 respondents (35%). It is thus that the male sex is more dominant in this study.

Table. 4 Education of Respondent

Level of education Amount

S2 (Master) 87 person

S1 (SE) Bachelor 56 person

S1 (SE,Ak) Bachelor and Registered Accountant 14 person

S3 (Doctor in Accounting) 1 person

Amount 158

respondents Sources : Primary data, 2015

The test results indicate that the validity of the correlation between the respective scores of the questions on the total score of the variables showed significant results (at the 0.05 level). So it can be concluded that each of the questions on the variable research is a valid construct as table 5

Tabel. 5 Validity tested

Variabel Item Pearson

Corelation Status

Y = IQF Q1

Q2 Q3 Q4 Q4

0.706 0.579 0.690 0.666 0.671

Valid Valid Valid Valid Valid X1 =

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Q3 0.766

0.871 Valid Valid X2 = Soft

Skill Q1 Q2

Q3 Q4

0.684 0.580 0.666 0.699

Valid Valid Valid Valid

Cronbach alpha value of each instrument used in this study demonstrates the value that is above 0.7568> 0.60 indicating that the data collected using the instrument is reliable. 4.2.Hyphotesis testing

Then To determine the feasibility of a regression model, as seen from the value of R can be seen in Table 6 below:

Tabel. 6 Regression Model

Model Summary(b) Mod

el R R Square

Adjusted R Square

Std. Error of the Estimate

1 .768(a) .748 .199 2.312

a Predictors: (Constant), X1, X2, X3, b.Dependent Variable: Y

Based on the above table obtained figures R Square of 0.748 (Best Fit Model), this suggests that there is a close relationship between the independent variables to predict Dependent variables. As for the Visual Graphics normality can be seen in Figure 1 below

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Regression Studentized Residual

2 1

0 -1

-2 -3

gres

sio

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Pre

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-2

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Scatterplot

Dependent Variable: Y

Multicollinearity test results can be seen from the value of tolerance and variance inflationfactor (VIF). According Ghozali (2001) if VIF is less than 10 or the value of tolerance is more than 0.1, then there is no multicollinearity between independent variables studied. This table shows none of the independent variables that have a VIF value of less than 10 and the value of tolerance more than 0.1 so it is concluded that there is no multicollinearity between independent variables in this regression model. As table 7 below :

Tabel 7 Multikolinearity data tested

Variabel VIF Tolerance

Y = IQF 1.433 0,630

X1 = Hardskill 1.417 0,706

X2 = Soft Skill 1.078 0,926

To determine the existence of conditions heterocedastisitas on this research data, then scatterplot graph. Processed based on primary data obtained research results show that the scatterplot graph for regression spread randomly so that it can be concluded that no heterocedastisicy.

Figure 3 Scatterplot Graph Test Results heterokedasticity

The result of the calculation of multiple regression model to test research hypotheses based tabulation of data with a total score of each construct and the value of each variable both independent and dependent variables can be seen in Table 8 as follows:

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Table 8 Regresion model tested Coefficients(a)

Then the derivative calculation results also raise the value of regression equation as follows:

F = 56,16 Sig : 0,035

R = 0,768

R square = 0,722 Adj. R Square = 0,199

Based on the calculation results shown in table 11, it can be made a model of multiple linear regression equation is:

Y1 = 0.319 + 0,122X1 0,537X2 + e +...(2)

Regression coefficients X1 and X2, everything is positive, which means that all variables are positive effect to IQF, Rated R Square research is 0722, meaning 72.2% of the variation can be explained on the IQF dus independent variable Hardskill and soft skills, while the rest is explained by other causes outside the model.

Value of F test results showed 56.16 with a p-value of 0.035 on the dependent variables, this means that the regression model can be used to predict the quality of graduates with a decisive factor Hardskill , Soft Skill. Based on the regression test results in table 8, it can test the hypothesis can be summarized in Table 9 below:

Table 9 result of Hyphotesis testing

Variabel  p Decision Result

X1 0,122 .000 Accepted Significan

X2 0,537 006 Accepted Significan

The hypothesis states that Hardskill, Soft Skill influenced to IQF thus acceptable hypothesis, so this variable must be an important concern for college executive in analyzing educational program development plan. Two Hypothesis Testing Results by t-test for two independent samples (indepnendent t t-test) results show the same variance both with probability 3,225 0,074 so there is no difference in perception between the two groups about the quality of graduates

Model

Unstandardized Coefficients

Standardized

Coefficients _t _Sig.

B Std. Error Beta

1 (Constant) .419 5.044 .083 .034

Hardskill .122 .177 -.128 -.715 .000

Soft Skill .537 .386 .193 1.132 .006

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V. CONCLUSION DAN RECOMENDATION

Based on the analysis above it can be concluded accepted hypothesis means that both variables indpenden ie hard skills and soft skills influenced to IQF. Further research is recommended in order to be able to add the code of ethics and professionalism Factors Accounting as one of the determinants of quality. The implication of this research is to format the hard skills and soft skills as well .Then accounting graduates This study aimed to explore hardskill hardskill graduates in the Accounting Department as the basis for improving the curriculum in the Department of Accounting and Economics Faculty in general. While the Policy Recommendations of this study are Need to be continuous assessment of the development of concepts and theoretical study of Hardskill and Soft skilll in the world of education and the accounting profession.

REFERENCE

Arifin Sabeni. 2002, Relevansi Kurikulum Akuntansi Di Era Pasar Bebas, Makalah Wokshop Kurikulum Akuntansi Dan Manajemen FE UMSU,

Azizul Kholis. 2003, Pendidikan Profesi Akuntansi (PPA) Upaya Pemantapan Profesionalisme Akuntan di Indonesia, Jurnal Tabulasi PPs Unimed Juli Badudu, Zain. 2004. Kamus Umum Bahasa Indonesia. Jakarta: Pustaka Sinar Harapan Borang Evaluasi Diri 2009 JA UNIMED “ Proposal Hibah I-MHERE” Tim Pengusul

Jurusan Akuntansi Fakultas Ekonomi UNIMED

Darwin, Ali, “Pentingnya Laporan Keberlanjutan”, Akuntan Indonesia, 3 (1), 12-14, 2007. Indahwati, 2009 “Pengukuran Kepuasan Mahasiswa Terhadap Pelayanan Pendidikan Di

Jurusan Akuntansi Politeknik Negeri Medan” Simposium Akuntansi Nasional Pontianak

Kottler, Philips. 2003. Marketing Management Analysis, Planning, Implementation and Control. New Jersey: Prentice Hall Inc.

---. 2000. Marketing Management Millennium Edition. New Jersey: Prentice Hall Inc.

Muhammad Rizal dan La Ane, 2009, Kesesuaian Tema-Tema Akuntansi Keuangan Yang Di Ajarkan Di Fakultas Ekonomi Unimed Dengan Tema Akuntansi Yang Diaplikasikan Diperusahaan, (Studi Adaptasi Kurikulum Pada Perusahaan- Perusahaan Di Kota Medan) laporan Research Grant Unimed,

Ratnawati, P. 2003. Mengukur Kepuasan Masyarakat terhadap Pelayanan Pendidikan. Departemen Pendidikan Nasional.

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Stanton, William. 1999.Fundamentals of Marketing. McGraw Hill International www.depdiknas.go.id

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IV. DATA ANALYSIS AND DISCUSSION 4.1. Descriptives and quality data tested

This research distributed questionnaires as follows in Tables 2 Tabel. 2 Questioners respon

No Distributed Clasification Questioner replay 1 150 Lecturer in accounting field 110

2 25 Certified Public Accountant 8 3 50 Accounting Manger/Accountant

Management 30

4 25 Public Sector Accountant Officer 10

250 Amount of Responden 158

From 250 distributed Questioners, there’re 158 responds with category of sex as below in tables 3:

Tabel. 3 Sex of Respondens

Sex amount Percentace

Male 102 person 65 %

Female 56 person 35 %

Amount 158 person 100%

Table. 4 Education of Respondent

Level of education Amount

S2 (Master) 87 person

S1 (SE) Bachelor 56 person

S1 (SE,Ak) Bachelor and Registered Accountant 14 person

S3 (Doctor in Accounting) 1 person

Amount 158

respondents Sources : Primary data, 2015

Tabel. 5 Validity tested

Variabel Item Pearson

Corelation Status

Y = IQF Q1

Q2 Q3 Q4 Q4 0.706 0.579 0.690 0.666 0.671 Valid Valid Valid Valid Valid X1 =

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Q3 0.766

0.871 Valid Valid X2 = Soft

Skill Q1 Q2

Q3 Q4

0.684 0.580 0.666 0.699

Valid Valid Valid Valid

Then To determine the feasibility of a regression model, as seen from the value of R can be seen in Table 6 below:

Tabel. 6 Regression Model

Model Summary(b)

Mod

el R R Square

Adjusted R Square

Std. Error of the Estimate

1 .768(a) .748 .199 2.312

a Predictors: (Constant), X1, X2, X3, b.Dependent Variable: Y

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Regression Studentized Residual

2 1

0 -1

-2 -3

gres

sio

n S

tan

dard

Pre

dic

ted

lue

-1

-2

-3

Scatterplot

Dependent Variable: Y

Tabel 7 Multikolinearity data tested

Variabel VIF Tolerance

Y = IQF 1.433 0,630

X1 = Hardskill 1.417 0,706

X2 = Soft Skill 1.078 0,926

Figure 3 Scatterplot Graph Test Results heterokedasticity

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Table 8 Regresion model tested

Coefficients(a)

Then the derivative calculation results also raise the value of regression equation as follows:

F = 56,16 Sig : 0,035

R = 0,768

R square = 0,722 Adj. R Square = 0,199

Based on the calculation results shown in table 11, it can be made a model of multiple linear regression equation is:

Y1 = 0.319 + 0,122X1 0,537X2 + e +...(2)

Table 9 result of Hyphotesis testing

Variabel  p Decision Result

X1 0,122 .000 Accepted Significan

X2 0,537 006 Accepted Significan

Model

Unstandardized Coefficients

Standardized

Coefficients _t _Sig.

B Std. Error Beta

1 (Constant) .419 5.044 .083 .034

Hardskill .122 .177 -.128 -.715 .000

Soft Skill .537 .386 .193 1.132 .006

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V. CONCLUSION DAN RECOMENDATION

REFERENCE

Arifin Sabeni. 2002, Relevansi Kurikulum Akuntansi Di Era Pasar Bebas, Makalah

Wokshop Kurikulum Akuntansi Dan Manajemen FE UMSU,

Azizul Kholis. 2003, Pendidikan Profesi Akuntansi (PPA) Upaya Pemantapan Profesionalisme Akuntan di Indonesia, Jurnal Tabulasi PPs Unimed Juli

Badudu, Zain. 2004. Kamus Umum Bahasa Indonesia. Jakarta: Pustaka Sinar Harapan

Borang Evaluasi Diri 2009 JA UNIMED “ Proposal Hibah I-MHERE” Tim Pengusul

Jurusan Akuntansi Fakultas Ekonomi UNIMED

Darwin, Ali, “Pentingnya Laporan Keberlanjutan”, Akuntan Indonesia, 3 (1), 12-14, 2007.

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