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The Influence of Firm Characteristics on Soft Skills Among Accounting Interns

Table 4: Soft skills level comparison based on firm characteristics

Type of company (Big-four accounting firm = 14, non-big-four accounting firm = 120, commercial company = 65) Location (Urban area=96, rural area =103) Type of partners (Bumiputera company = 177, non-bumiputera company = 22)
Personal attributes 3.739 0.735 3.943 0.912 3.956 0.047*
3.811 3.912 3.690
4.182
Job skills 3.200 0.015* 3.550 0.089 3.568 0.301
3.452 3.509 3.209
3.742
Communication 3.618 0.129 3.959 0.088 3.995 0.067
3.920 3.945 3.606
4.083
Professionalism 4.119 0.046* 4.313 0.270 4.275 0.125
4.214 4.181 4.000
4.328
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