Basic and Applied Accounting Research Journal
Vol 1 No 2 (2021): Basic and Applied Accounting Research Journal

Accounting Information as a Mediation of Business Experience on Business Success

Alifiah Wulansari Mustofa (Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia)
Sri Trisnaningsih (Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia)
Bagus Maulana Hendrawan (Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia)



Article Info

Publish Date
27 Apr 2022

Abstract

The purpose of this study is to determine and analyze the effect of business experience on business success through the use of accounting information as an intervening variable. The quantitative method used in this study was a population of 163 coffee shop SMEs in Surabaya and 62 samples were obtained through purposive sampling. Research data obtained directly by distributing questionnaires. Furthermore, the data were analyzed by path analysis through IBM SPSS Statistics 22 software. This study shows that business experience has a positive effect on the use of accounting information, business experience and the use of accounting information has a positive effect on business success. However, business experience does not have a positive effect on business success through the use of accounting information, which means that the use of accounting information by MSME actors is not able to mediate the effect of business experience on business success.

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Journal Info

Abbrev

baarj

Publisher

Subject

Economics, Econometrics & Finance

Description

The Basic and Applied Accounting Research Journal (BAARJ) is a peer reviewed two time a year (June and December) that publishes full-length papers. it is a general-interest accounting journal. It publishes original research in all areas of accounting and related fields that utilizes tools from multi ...