PENGARUH SKALA USAHA DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KOTA BATAM

Tasya, Ciki Tasya

SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Vol 8 No 1 (2026): Scientia Journal

This study aims to analyze the effect of business scale and accounting knowledge on the use of accounting information among MSMEs in Batam City. The study employs a quantitative method using primary data collected through questionnaires distributed via Google Forms to MSME owners. A total of 100 respondents were selected using a random sampling technique, and the data were analyzed using multiple linear regression. The results indicate that business scale does not have a significant effect on the use of accounting information, while accounting knowledge has a significant effect. These findings suggest that accounting knowledge plays an important role in encouraging MSME owners to utilize accounting information.