What Determine Performance of Financial Accounting Lecturers? An Experimental Study in Indonesian Higher Education Institutions

Sony Warsono-bin-Hardono, Arin Pranesti, Frida Fanani Rohma, Devandani Ken Priambodo


This study investigates the determinants of performance of financial accounting lecturers and instructors in Indonesia. The factors analyzed are competence, rigor, and thoroughness. The data was collected through experiment involving 110 instructors who are lecturers and instructors from universities, colleges, and polytechnic institutions in Indonesia. The participants were invited to the experiemental activity conducted in September 2016. The results show that competence, rigor, and thoroughness have positive effects on the performance of accounting instructors. The findings also confirm that competence, rigor, and thoroughness are the main qualities they must possess to perform optimally in their duties


Accounting education, Accounting instructor, Performance, Competence, Rigor, Thoroughness

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DOI: https://doi.org/10.24815/jdab.v6i2.13961


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Accounting Department supported by IAI KAPd Wilayah Aceh
Faculty of Business and Economics
Syiah Kuala University
Kopelma Darussalam, Banda Aceh, Indonesia - 23111
ISSN: 2355-9462, E-ISSN: 2528-1143


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