ABSTRACT: This research aims
to analisize the factors which influence towards of accountant graduates has
been moderated by job-experience and professional education in managerial
competence building. The methode of analysis used in this research is Partial
Least Square (PLS). The data consists of primary data and secondary data.
Primary data got by snow balling technique. The population and sample in this
research are accountant graduates from many universities in Indonesia who have
worked in many business such as Jakarta, Surabaya and Malang. Based on this
analysis, this research gives some important conclusions: accountant graduates
has enough competence in technical competence, but less influence in managerial
competence building; job-experience influences toward managerial competence
building; motivation achievement influences toward managerial competence;
training will influence the managerial competence building more significant,
and also accountant professional education has significant influence toward
managerial competence building for accountant graduates.
Keywords: Accountant Graduates
Competence, Managerial Competence, Achievement Motivation, Job-Experience,
Partial Least Square
Penulis: Christea
Frisdiantara, Eka Afnan Troena, Armanu Thoyib, Suhardjono Suhardjono
Kode Jurnal: jpmanajemendd110107
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