The influence of lecturer competencies, educational facilities, and student personality types on accounting student competencies: A case study of Jakarta area accounting students

Mirella Kirsty, Viska Anggraita

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review

Abstract

This study aims to examine the effect of lecturer competencies, educational facilities, and student personality types on the competence of accounting students. The competency of the students in question is divided into three dimensions, namely the main competencies, supporters, and others. This research was conducted using a survey of 350 accounting students from 10 universities in the Jakarta area who had taken financial accounting and Advanced Financial Accounting courses. Data was processed using the Structural Equation Modeling (SEM) method, also known as PLS-SEM. The study found that the competence of lecturers and educational facilities had a positive effect on the competence of accounting students. Meanwhile, student personality types, especially extraverted, sensing, thinking, and judging (ESTJ), and introverted, sensing, thinking, and judging (ISTJ), did not affect the accounting students’ competence.

Original languageEnglish
Title of host publicationResearch on Firm Financial Performance and Consumer Behavior
PublisherNova Science Publishers, Inc.
Pages123-139
Number of pages17
ISBN (Electronic)9781536180206
Publication statusPublished - 1 Jan 2020

Keywords

  • Accounting education
  • Competence of accounting student
  • Educational facilities
  • Lecturer competencies
  • Personality types

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