The Consequences of Work from Home Policy on the Productivity of Indonesian Accountants During the COVID-19 Outbreak

Setiawan [et.al], Amelia and Widyastuti, Maria (2023) The Consequences of Work from Home Policy on the Productivity of Indonesian Accountants During the COVID-19 Outbreak. Science Publishing Group, New York.

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Abstract

This research aims to evaluate the performance of accountants currently working remotely due to the COVID-19 pandemic and identify the factors that might influence their productivity. Although companies have been aware of the benefits of technology, they have not fully utilized it to optimize their operations until the pandemic hit in 2020. While previous studies have examined the impact of remote work in different regions, there is limited research on the accountancy industry in Indonesia. Therefore, this study aims to enhance our scientific understanding of this phenomenon. The research collected data from 186 accountants through a Google form using SEM-PLS and SmartPLS 4.0. The study also presents a model that demonstrates the connection between these competencies, their perceived significance, and productivity. Interestingly, the research discovered no significant correlation between accountants’ technological and technical skills and online productivity. However, the study revealed that soft-skill accountants tend to be more productive. This finding underscores the importance of cultivating soft skills and technical and technological expertise in accounting. The study also found that 43% of the participants believed working from home would improve their productivity. These results suggest that companies should adopt a more flexible and remote work arrangement rather than adhere to a traditional office-based work culture. This research provides valuable insights into how the accounting industry can adapt and thrive in a remote work environment, given the unique circumstances of the COVID-19 pandemic.

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