ANALISIS DAMPAK PENDIDIKAN DAN PELATIHAN TERHADAP PENINGKATAN KOMPETENSI PROFESIONAL AKUNTAN: STUDI LONGITUDINAL

Abstract

This longitudinal study delves into the influence of education and training on the professional competence of accountants. Recognizing the pivotal role of professional competence in the accounting domain, this research explores the impact of both formal education and continuous training over an extended period. Employing a longitudinal research design, the study traces the trajectory of accountants' competencies throughout their career development. The research methodology integrates annual surveys, capturing insights from accountants who have undergone formal education programs and participated in training initiatives. Through statistical analyses, the study seeks to unravel the dynamic relationship between education, training, and the evolving levels of professional competence.

Preliminary findings emphasize that formal education establishes a sturdy foundation for foundational competence, while ongoing training exercises a substantial influence on augmenting professional capabilities over time. These insights underscore the synergistic effect of combining educational frameworks with continuous training programs in shaping and enhancing the professional competence of accountants. Understanding the nuances of this relationship contributes to strategic insights for educational institutions, professional bodies, and accounting firms in optimizing the trajectory of accountants' competencies throughout their career span. The implications of this research extend to the development of targeted educational and training interventions, ensuring accountants are equipped to navigate the evolving complexities of their professional landscape effectively.