PERSEPSI PENTINGNYA KEMAMPUAN KOMUNIKASI : PERBANDINGAN ANTARA AKUNTAN PROFESIONAL DAN MAHASISWA MAGISTER AKUNTANSI

Abstract

This research aims to test the communication capabilities and differences of
perception of the importance of communication skills among students with a
master's degree in professional accounting accounting. The study also tested the
influence of communication ability against the perception of the importance of
communication skills. Primary data in this study were obtained from the master of
accounting students University of bengkulu and professional accountants on the
BPKP of bengkulu province by using a survey approach by disseminating
questionnaires. The questionnaires were distributed to 90 respondents, but only
75 questionnaires that can be analyzed or processed. Data analysis in this study is
used Independent sample t-test and analysis of simple linear regression.
The results showed that: (1) a professional accountant has interpersonal
communication skills higher than master's degree accounting students, (2) a
professional accountant has the perception of the importance of better
communication skills higher than master's degree accounting students, (3)
communication skills has positive effect toward the perception of the importance
of communication skills.