• Martinus Robert Hutauruk Widya Gama Mahakam Samarinda University
  • Siti Rohmah Universitas Widya Gama Mahakam Samarinda
  • Suyanto Suyanto Universitas Widya Gama Mahakam Samarinda
  • Yanuar Bachtiar Sekolah Tinggi Ilmi Ekonomi Indonesia Banjarmasin



Work From Home, Accounting Employee, Competency, Motivation, Satisfaction, Performance


The field of accounting work is based on historical data and evidence of original transactions and authorizations performed offline. However, it becomes very different for employee behavior with the implementation of the work system from home, as a form of prevention protocol during the COVID-19 pandemic. This study seeks to emphasize the behavior of accounting employees in various companies by applying the pattern of working from home (WFH). The study entails a comprehensive study of the impact of WFH culture in online the work systems context. The study examines the factors that impact WFH culture, namely competency and motivation, and the projection of satisfaction and performance. This study examines the impact of competency and motivation factors on WFH culture and their subsequent impact on satisfaction and performance. Personal interview data from 340 accounting employees provides the data from empirical hypotheses testing the relationship between variables. The conceptual models investigate the relevant relationships among the constructs using confirmatory factor analysis (CFA) and structural equation modeling (SEM) with SmartPLS 3. Finding from the research sample support the argument that competency, motivation, satisfaction, and performance are the critical determinants of WFH culture. The papers also include a discussion of the theoretical and managerial research findings.


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How to Cite

Hutauruk, M. R., Rohmah, S., Suyanto, S., & Bachtiar, Y. (2022). THE FACTOR IMPACT ON SATISFACTION AND PERFORMANCE: A STUDY OF THE ACCOUNTING EMPLOYEE DURING COVID-19 ERA: English. International Journal of Engineering Technologies and Management Research, 9(5), 1–15.