Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Vol. 3 No. 4 (2022): Jurnal Ilmu Sosial, Manajemen, Akuntansi, dan Bisnis

Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Pada UMKM Kecamatan Kalidoni: Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi pada UMKM Kecamatan Kalidoni

Budi Kurniawan purba (Universitas Bina Darma)
M. Titan Terzaghi (Universitas Bina Darma)



Article Info

Publish Date
02 Nov 2022

Abstract

The purpose of this study was to examine the effect of education, company age, and accounting training on the use of accounting information. The research method used is quantitative method using descriptive statistical analysis data analysis techniques, classical assumption test, validity test, reliability test, multiple regression analysis test, t test, f test, and coefficient of determination test using SPSS application. The population in this study were MSME actors registered in MSMEs in Kalidoni sub-district and several MSME actors found on Jalan Taqwa Mata Merah, Kalidoni District. Determination of the sample in this study using the Slovin formula and obtained a sample of 50 MSME entrepreneurs in Kalidoni sub-district. Secondary data is the data used in this study, the method for data collection is done by distributing questionnaires to MSME actors. Test the hypothesis by t test. with linear regression analysis of panel data with a significance level of 5%, the results of this study indicate that the variables of education, business age, and accounting training have a positive influence on the use of accounting information

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Journal Info

Abbrev

jismab

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis (JISMAB) merupakan jurnal yang memuat artikel dari hasil penelitian para mahasiswa, dosen, praktisi dan pemerhati bidang ilmu sosial, manajemen, akuntansi dan bisnis. Meskipun demikian, jurnal ini tidak terbatas pada bidang ilmu tersebut saja. ...