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PENGARUH SKALA USAHA DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KOTA BATAM Tasya, Ciki Tasya
SCIENTIA JOURNAL Vol 8 No 1 (2026): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v8i1.11121

Abstract

This study aims to analyze the effect of business scale and accounting knowledge on the use of accounting information among MSMEs in Batam City. The study employs a quantitative method using primary data collected through questionnaires distributed via Google Forms to MSME owners. A total of 100 respondents were selected using a random sampling technique, and the data were analyzed using multiple linear regression. The results indicate that business scale does not have a significant effect on the use of accounting information, while accounting knowledge has a significant effect. These findings suggest that accounting knowledge plays an important role in encouraging MSME owners to utilize accounting information.