DETERMINANTS OF ACCOUNTING INFORMATION USE IN MICRO, SMALL AND MEDIUM ENTERPRISES (SMES)

Titi Wahyuningsih (Universitas Muhammadiyah Magelang)
Nur Laila Yuliani (Universitas Muhammadiyah Magelang)
Anissa Hakim Purwantini (Universitas Muhammadiyah Magelang)
Barkah Susanto (Universitas Muhammadiyah Magelang)
Pranita Siska Utami (Universitas Muhammadiyah Magelang)

Prosiding University Research Colloquium
Proceeding of The 19th University Research Colloquium 2024: Bidang Sosial, Ekonomi dan Psikologi

The use of accounting information can help businesses in facing business competition. Accounting information is useful as a consideration in making decisions. The existence of accounting information business actors can find out profits. This study aims to examine the effect of education, business size, length of business, accounting training and accounting knowledge on the use of accounting information in MSMEs in Magelang Regency. This study uses a sample of MSMEs in Magelang Regency that have been established for at least 1 year. The number of samples in this study were 125 respondents, based on the slovin formula, namely Micro, Small and Medium Enterprises (MSMEs) in Magelang Regency that use accounting information either manually or by computer. Hypothesis testing in this study used multiple linear regression with the SPSS application. The results of this study indicate that education, length of business and accounting knowledge have a positive effect on the use of accounting information. While business size and accounting training have no effect on the use of accounting information.