Jurnal Akuntansi
Vol 14 No 2 (2020): Jurnal Akuntansi

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KABUPATEN KARAWANG

Robby Johan (Universitas Singaperbangsa Karawang)



Article Info

Publish Date
08 Jan 2021

Abstract

One of the main factors that cause problems in the activities of micro, small and medium enterprises (MSMEs) in developing their businesses is the lack of ability to use accounting information. The purpose of this study was to determine the effect of recent education, length of effort, business size and accounting knowledge on the use of accounting information. This research is expected to provide benefits for SMEs, the government and subsequent researchers.The population in this study was the number of MSMEs in Karawang Regency. By using a data collection method using a sampling area of ​​100 SME owners with an error rate of 10%. Data is collected by distributing questionnaires to SME owners. Technical analysis uses multiple linear regression analysis.In a partial test the results of the study indicate that accounting knowledge influences the use of accounting information, while the level of education, length of business and scale of business do not affect the use of accounting information. In simultaneous testing the results of the study showed that the level of education, length of effort, scale of business and accounting knowledge together influenced the use of accounting information.

Copyrights © 2020






Journal Info

Abbrev

JARA

Publisher

Subject

Social Sciences

Description

Jurnal Akuntansi : Riset dan Artikel Akuntansi merupakan terbitan berkala yang disediakan untuk mengakomodasi tulisan-tulisan para peneliti baik dosen, praktisi dan mahasiswa. Adapun ruang lingkup meliputi hasil riset empiris, studi kasus, dan tulisan ilmiah bentuk lainnya di bidang akuntansi. Topik ...