Jurnal Point Equilibrium Manajemen dan Akuntansi
Vol. 4 No. 2 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi

Pengaruh Pengetahuan Akuntansi, Skala Usaha Dan Ketidak Pastian Lingkungan Terhadap Penggunaan Informasi Akuntansi Di UMKM Sulaman Naras

Ananda, Rezi Febriawanti (Unknown)
Sulastri, Sulastri (Unknown)
Handayani, Deby (Unknown)



Article Info

Publish Date
30 Oct 2022

Abstract

This research aims to analyze the influence of accounting knowledge, business scale and insight into the environment on the use of accounting information in Sulaman Naras MSMEs. This research uses descriptive analytical research with a quantitative approach. The sampling method used in the research was purposive sampling, resulting in a sample of 61 respondents. The data analysis used was multiple linear regression using the SPSS version 26 program. From the results of the regression test it was found that (a) a) there was no influence of Accounting Knowledge on the Use of Accounting Information, b) there was an influence of Business Scale on the Use of Accounting Information, c) there was the influence of Environmental Uncertainty on the Use of Accounting Information, d) there is an influence of Accounting Knowledge, Business Scale and Environmental Uncertainty on the Use of Accounting Information, based on the Adjust R Square value of 0.614 indicating that the contribution of the variables Accounting Knowledge, Business Scale and Environmental Uncertainty to the Use of Accounting Information is 0.714 or 71.4% while the remaining 28.6% is determined by other variables not explained in the model in this study.

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Journal Info

Abbrev

jpema

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Point Equilibrium Manajemen dan AKuntansi merupakan jurnal yang menerbitkan dua kali salam setahun, yaitu pada bulan maret dan oktober. Fokus pada jurnal ini yaitu bidang keilmuan manajemen dan akuntansi maupun semua yang terkait ...