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

Sony Warsono-bin-Hardono (Department of Accounting Universitas Gadjah Mada)
Arin Pranesti (Alumnus of Master of Science in Accounting FEB UGM)
Frida Fanani Rohma (Alumnus of Master of Science in Accounting FEB UGM)
Devandani Ken Priambodo (Department of Accounting FEB UGM)

Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Vol 6, No 2 (2019): September 2019

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