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" ABSTRAK Penelitian ini bertujuan untuk meneliti fungsi Excel manakah yang dirasakan penting dan berguna bagi pegawai baru. Survei dilakukan terhadap akuntan publik di the big four dan juga mahasiswa S1 akuntansi dari Universitas Indonesia dan universitas lainnya di Indonesia untuk mengukur persepsi mereka terkait pentingnya, pengetahuan, dan penggunaan Excel di kantor akuntan publik. Peneliti menemukan responden akuntan publik percaya bahwa basic formula, filter and sort data, vertical horizontal lookup, pivot table, keyboard shortcuts, dan format functions merupakan fungsi-fungsi yang paling penting dalam mendukung pekerjaan mereka di kantor akuntan publik. Sedangkan mahasiswa cenderung tidak menganggap penting beberapa fungsi yang akuntan publik persepsikan penting.

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ABSTRACT This research aims to investigate which Excel functions that perceived to be important and useful for new hires. This study conducts a survey to public accountants in the big four and also undergraduate accounting students from Universitas Indonesia and other universities to measure their perceptions about Excel importance, knowledge, and usage in accounting firms. This study finds that public accountants perceive that basic formula, filter and sort data, vertical horizontal lookup, pivot table, keyboard shortcuts, and format functions are the most important functions that support their tasks in accounting firms. This study also finds that students tend to underestimate several functions that are perceived as important by public accountants."