International Journal of Economics, Business and Accounting Research (IJEBAR)
Vol 10 No 3 (2026): IJEBAR: Vol. 10, Issue 3, September 2026

THE EFFECT OF ACCOUNTING KNOWLEDGE AND WORK MOTIVATION ON THE USE OF ACCOUNTING INFORMATION AT CV ASA TAX SOLUTION

Dimas Muhammad Dzaky (Institut Teknologi Bisnis AAS Indonesia)
Wikan Budi Utami (Unknown)
Suhesti Ningsih (Unknown)



Article Info

Publish Date
26 Sep 2026

Abstract

This study aims to determine the effect of accounting knowledge and work motivation partially on the use of accounting information at CV Asa Tax Solution. This research employed a quantitative approach. The population of this study consisted of employees of CV Asa Tax Solution, and the sampling technique used was saturated sampling. The research sample consisted of 30 respondents. The data were collected using a questionnaire, while data analysis was conducted using multiple linear regression with the assistance of SPSS. The results indicate that accounting knowledge has a positive effect on the use of accounting information. This finding suggests that employees with higher accounting knowledge tend to make greater use of accounting information in carrying out their work activities. Work motivation also has a positive effect on the use of accounting information, indicating that motivated employees are morelikely to utilize accounting information in supporting their job performance. These findings demonstrate that accounting knowledge and work motivation are important factors influencing the use of accounting information at CV Asa Tax Solution.

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Journal Info

Abbrev

IJEBAR

Publisher

Subject

Economics, Econometrics & Finance

Description

International Journal of Economics, Business, and Accounting Research (IJEBAR) is a peer-reviewed, open access international scientific journal dedicated for rapid publication of high-quality original research articles as well as review articles in all areas of Economics, Business and Accounting. ...