THE INLUENCE OF ACCOUNTING KNOWLEDGE AND PERSONALITY TOWARDS THE USE OF ACCOUNTING INFORMATION IN INVESTMENT DECISION MAKING
Abstract: The municipalities
of Tanggulagin and Wedoro are considered the centre of the Small and Medium
Enterprises (SME) in the regency of Sidoarjo. These two regencies have been
prepared by the government of Sidoarjo and the province of East Java to become
the centre of the SMEs to develop and go into global market. Yet, due to the
uncertainty of the Lapindo mud explosion, the sale and marketing distribution
of the products have been significantly influenced so that the economic growth
also lowered down. The research method used in this research is quantitative
approach using linear multiple regression which consists of independent
variables of accounting knowledge (X1) and entrepreneur personality (X2) and
the moderating variable of the environment uncertainty (X3). The dependent
variable the accounting information and investment decision (Y). The results
show the knowledge of accounting has no impact on the use of accounting
information in making decision for investment, the entrepreneur personality, on
the other hand, influences the use of accounting information in making decision
for investment. Besides that, it is found that the environment uncertainty is,
in fact, not the moderating variable. This variable does not moderate the
knowledge of accounting and the entrepreneur personality by using the
accounting information for making decision for investment.
Author: Djuwito
Journal Code: jpakuntansigg100035
