DESIRED QUALITIES OF ACCOUNTING GRADUATES: FROM THE PERSPECTIVE OF ENTREPRENEURS IN NATIONAL ACCOUNTING FIRMS
The purposes
of this research were to do factor analysis of desired qualities of accounting graduates: from the perspective of
entrepreneurs in national accounting firms and to validate the model with empirical data. The sample were entrepreneurs in national
accounting firms registered with the
department of business development, total to 1,552 people. The research tool were a
questionnaire. Data analysis was divided into exploratory factor analysis with
principal component analysis method
extraction and varimax rotation method; and second order confirmatory factor analysis
in order to alidate the model with empirical data. The research findings were
desired qualities of accounting graduates:
from the perspective of entrepreneurs in national accounting firms, consisting mainly of 4 factors.
Rated by order of factor loading were as follows: 1)
values, ethics and career attitudes; 2) knowledge and ability; 3) skills and aptitude;
and 4) personality and specific qualifications. The research results have shown
that the model desired qualities of accounting graduates: from the perspective
of entrepreneurs in national accounting firms
fit to the empirical data indicators provided were as follows: c2= 568.77, df =
286, P = 0.00, GFI =
0.83, AGFI = 0.73, CFI = 0.98, SRMR = 0.07 and RMSEA = 0.07
Keywords Confirmatory
Factor Analysis, Desired Qualities of Accounting Graduates, National Accounting
Firms
