The Influence of Firm Characteristics on Soft Skills Among Accounting Interns
Table 2: Company’s background
| Demographic | Element | Frequency | Percentage (%) |
| Types of company | Big-four accounting firm | 14 | 7.0% |
| Non-big-four accounting firm | 120 | 60.3% | |
| Commercial company | 65 | 32.7% | |
| Location | Urban | 96 | 48.2% |
| Rural | 103 | 51.8% | |
| Types of partners | Bumiputera | 177 | 88.9% |
| Non-Bumiputera | 22 | 11.1% |
