Jurnal Riset Akuntansi dan Bisnis Indonesia
Vol 2 No 3 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia

PERAN PENGETAHUAN AKUNTANSI DAN KEPRIBADIAN WIRAUSAHA DALAM PENGAMBILAN KEPUTUSAN INVESTASI

Nurani Putri Ayulansae (Program Studi Akuntansi STIE Widya Wiwaha Yogyakarta)
Priyastiwi Priyastiwi (Program Studi Akuntansi STIE Widya Wiwaha Yogyakarta)



Article Info

Publish Date
11 Oct 2022

Abstract

Accounting information is information needed by an entrepreneur to make investment decisions. A good entrepreneurial personality will make someone want to continue to develop the business they already have, one way to develop an existing business is to invest. The recording of financial transactions is very important for the profit to be achieved for business continuity so that the business does not stop in the middle of the road. However, currently many entrepreneurs do not have good accounting knowledge, so many entrepreneurs do not record transactions in their businesses so that no financial information is generated to make investment decisions. This study aims to determine the existence of a positive and significant relationship between accounting knowledge and entrepreneurial personality on the use of accounting information in making investment decisions. The data analysis technique used is multiple linear regression analysis technique. The results of this study indicate that accounting knowledge and entrepreneurial personality have a positive and significant effect on the use of accounting information in making investment decisions.

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Journal Info

Abbrev

jrabi

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Focus & Scope Jurnal Riset Akuntansi dan Bisnis Indonesia Topics covered include, but not strictly limited to: 1. Business and management strategy 2. Marketing management 3. Operations management 4. Finance and investment management 5. Entrepreneurship 6. Organisational behaviour and people ...