PROFESSIONAL ACCOUNTING SKILLS AND COMPETENCY ON THE EFFICIENCY OF FINANCIAL STATEMENT PREPARATION FOR REAL ESTATE BUSINESS IN NANNING OF CHINA

Abstract

This research the objective is to study Professional Accounting Skills and competency on the efficiency of Financial Statement Preparation for Real Estate Business in Nanning of China The sample consisted of 400 accountants of real estate business in Nanning of China, using questionnaires as a data collection tool. The data were then processed and analyzed using descriptive statistics such as mean, standard deviation. Durability ​​and inferential statistics that using Multiple Regression

The results showed that reasoning skills Interaction Skills and accounting communication skills on the efficiency of the financial statements of real estate business in Nanning of China with statistical significance at the 0.05 level. To be used as a guideline for the development of professional skills of accountants to be effective and for maximum benefit to the organization.