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All Journal Juara: Jurnal Riset Akuntansi
Anisa, Faradina
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Decision Sciences, Operations Research & Management

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Determinan Penggunaan Informasi Akuntansi dengan Ketidakpastian Lingkungan Sebagai Pemoderasi Zuliyati, Zuliyati; Delima, Zamrud Mirah; Anisa, Faradina
Juara: Jurnal Riset Akuntansi Vol. 14 No. 2 (2024): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v14i2.9453

Abstract

This study aims to examine the effect of business scale, company age, accounting knowledge, and educational background on the use of accounting information with environmental uncertainty as a moderating variabel. This type of research is quantitative. The population in this study is UKM in Jepara Regency. The sample used is 100 respondents. The analytical technique used is MRA. The result of this study indicates that business scale, company age, accounting knowledge, and educational background have no effect on the use of accounting information, and environmental uncertainty is not able to moderate the independent variabels in this study.
Co-Authors Zamrud Mirah Delima Zuliyati Zuliyati