FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH (STUDI PADA KUB SIDO RUKUN SEMARANG)
Abstract: Incapability in
using accounting information is one of the factors that led to the failure of
SMEs in developing their business. The purpose of this research was to
determine the effect of owner’s education, business size, firm age and training
on accounting on the use of accounting information by the environmental
uncertainty as a moderating variable on small and medium enterprises in
Semarang. The population in this research are members of KUB Sido Rukun
Semarang. The sampling method using Simple Random Sampling amounted to 51 owner
or manager of the company. The data was collected by distributing
questionnaires to the owners/managers of small and medium enterprises.
Techniques of data analysis using multiple linear regression analysis and
residual test. Results of this research indicate that owner’s education,
business size, firm age and training on accounting significantly effect on use
of accounting information. Environmental uncertainty doesn’t moderate the
effect of owner’s education, business size, firm age and training on accounting
on the use of accounting information.
Keywords: owner’s education,
business size, firm age, training on accounting, environmental uncertainty, the
use of accounting information
Penulis: Linear Diah
Sitoresmi, Fuad Fuad
Kode Jurnal: jpakuntansidd131078
