The study of professional ethics affecting the efficiency of accounting work of accountants on the Andaman coast

Abstract

This study aims to investigate the ethics of professionals and their impact on the work efficiency of accountants in the Andaman region. This research is quantitative in nature, collecting data through a questionnaire from a sample group consisting of 149 accountants in the Andaman region. The sample size was determined using the Krejcie and Morgan table, resulting in 109 samples. Descriptive statistical analysis was conducted using percentage tables, means, standard deviations, and frequency distributions. The research findings revealed that 1) The majority of respondents to the survey were female, with 83 individuals, accounting for 76.15%. The age group of 30-39 years included 59 individuals, representing 54.13%. Those with a bachelor's degree numbered 94, making up 86.24%. Respondents with work experience between 7-10 years totaled 49, which is 44.95%. There were 54 individuals from limited companies/public limited companies, accounting for 49.54%. 2) The analysis of data regarding the ethics of accounting professionals overall is at the highest level. When considering each individual aspect, it is found that the highest level is in terms of integrity. 3) The analysis of opinions regarding the study of ethics among professionals, which affects the efficiency of accounting work for accountants in the Andaman region, is also at the highest level. When considering each individual aspect, it is found that the highest level is in terms of credibility.