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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Achmad Indah Arifuddin, Umi Muawanah, Oyong Lisa, Djuni Farhan, Sri Hastuti
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DOI:10.17265/1548-6583/2026.01.002
Universitas Gajayana, Malang, Indonesia
This study aims to analyze the influence of accountant competence, work experience, and office size on accountant performance, and to assess the role of technology use as a moderating variable in this relationship. This research is motivated by the increasing demands for accountant professionalism amidst developments in information technology and digital accounting systems. In practice, accountant performance is influenced not only by individual abilities such as competence and work experience, but also by organizational factors such as office size and the technological support used in the work. This study employed a descriptive and explanatory quantitative approach to explain the relationships between the variables studied. Data were obtained through questionnaires distributed to accountants working at Indonesian Accounting Firms (KJA). The study population comprised 614 KJAs, with a sample of 124 respondents selected using stratified random sampling. The results of the study indicate that accountant competence, work experience, and office size have a positive and significant influence on accountant performance. The higher the competence and work experience of an accountant, and the larger the office size with adequate resource support, the more accountant performance tends to improve. However, the role of technology as a moderating variable shows mixed results. In some conditions, technology can increase the efficiency and effectiveness of accountants’ work, but in other conditions, technology can actually weaken the relationship between work experience and accountant performance, especially when experienced accountants are accustomed to manual work systems that are considered more effective for them. Overall, this study concludes that competency, work experience, and office size are important determinants in improving accountant performance, while the use of technology needs to be adjusted to organizational conditions and user capabilities in order to provide optimal benefits.
competence, work experience, office size, accountant performance, technology adoption
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