Factors Affecting Accounting Information in Micro, Small and Medium Enterprises (MSMEs) in Mataram City

Adrian Putra Suhendar (Accounting Study Program, Faculty of Economics and Business, University of Mataram)
Lukman Effendy (Accounting Study Program, Faculty of Economics and Business, University of Mataram)

Asian Journal of Management, Entrepreneurship and Social Science
Vol. 4 No. 03 (2024): August Asian Journal of Management Entrepreneurship and Social Science ( AJMES

in this journal entitled "Factors Affecting Accounting Information in Micro, Small and Medium Enterprises (MSMEs) in Mataram City, four approaches are used, namely Corporate Culture (X1), Business Turnover (X2), Accounting Knowledge (X3) and Accounting Training (X4). In this study, an associative method is used. Associative is a study that aims to find out the relationship between two or more variables. With this research, a theory can be built that can function to explain, predict and control a phenomenon. The results of this study explain that: a). Company culture has a significant effect on the use of accounting information; b). Business turnover does not have a significant effect on accounting information; c). Accounting knowledge affects the use of accounting information and d). Accounting training has no effect on the use of accounting information.