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p-Index From 2021 - 2026
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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR)
Dimas Muhammad Dzaky
Institut Teknologi Bisnis AAS Indonesia
Economics, Econometrics & Finance

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THE EFFECT OF ACCOUNTING KNOWLEDGE AND WORK MOTIVATION ON THE USE OF ACCOUNTING INFORMATION AT CV ASA TAX SOLUTION Dimas Muhammad Dzaky; Wikan Budi Utami; Suhesti Ningsih
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 3 (2026): IJEBAR: Vol. 10, Issue 3, September 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i3.20300

Abstract

This study aims to determine the effect of accounting knowledge and work motivation partially on the use of accounting information at CV Asa Tax Solution. This research employed a quantitative approach. The population of this study consisted of employees of CV Asa Tax Solution, and the sampling technique used was saturated sampling. The research sample consisted of 30 respondents. The data were collected using a questionnaire, while data analysis was conducted using multiple linear regression with the assistance of SPSS. The results indicate that accounting knowledge has a positive effect on the use of accounting information. This finding suggests that employees with higher accounting knowledge tend to make greater use of accounting information in carrying out their work activities. Work motivation also has a positive effect on the use of accounting information, indicating that motivated employees are morelikely to utilize accounting information in supporting their job performance. These findings demonstrate that accounting knowledge and work motivation are important factors influencing the use of accounting information at CV Asa Tax Solution.
Co-Authors Suhesti Ningsih Wikan Budi Utami