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ANALISIS FAKTOR YANG MEMPENGARUHI PERSEPSI PELAKU USAHA MIKRO KECIL DAN MENENGAH TENTANG AKUNTANSI, PENGETAHUAN AKUNTANSI, DAN SKALA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI

Jurnal Ilmiah Riset Akuntansi

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Title ANALISIS FAKTOR YANG MEMPENGARUHI PERSEPSI PELAKU USAHA MIKRO KECIL DAN MENENGAH TENTANG AKUNTANSI, PENGETAHUAN AKUNTANSI, DAN SKALA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI
 
Creator Yuliyanti, Enggar Tiyas
Diana, Nur
Mawardi, M. Cholid
 
Description ABSTRACT            This study aims to find out the effect of the use of accounting information SMEs in Malang. The variable used to determine the use of accounting information in this study is to use MSMEs' perceptions of accounting, accounting knowledge and business scale. Based on the data obtained from Malang Office of Cooperatives and Micro Enterprise, there are 84 numbers of micro-businesses that meet the criteria or qualify as research samples. Moreover, the purposive sampling method was used to determine the sample with certain criteria and the analysis technique used was multiple linear regression analysis with research data in the form of panel data. This result of the study showed that the use of MSMEs' perceptions of accounting has a significant effect on the use of accounting information. The second result, the accounting knowledge showed that has a significant effect on the use of accounting information. While, the business scale showed that has no significant effect on the use of accounting information. However, the effect on three variables simultaneously showed that the use of MSMEs' perceptions of accounting, accounting knowledge and business scale simultaneously influences the use of accounting information.Keyword: The use of accounting Information, The Use MSMEs' Perceptions of Accounting, Accounting Knowledge, Business Scale
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2020-08-11
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/8053
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/8053/6589
 
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