Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Pada Usaha Mikro, Kecil Dan Menengah (UMKM)

Abstract

This study aims to examine and analyze whether the level of education, educational background, lead time of the company, business scale and accounting knowledge affect the use of accounting information on MSMEs. The population in this study are the owners of MSMEs in the District of Jambangan Surabaya as much as 70 MSMEs. The samples used in this study were as many as 41 MSME, which determined by using slovin formula. Data obtained by observation, structured interview. The analysis technique is validity and reliability test and multiple linier regression test. The results of this study indicate that all questions used are valid and reliable. The test results simultaneously indicate that the level of education, educational background, lead time of the company, business scale and accounting knowledge affect the use of accounting information. The results of the test show the level of education, educational background, lead time and accounting knowledge does not affect the use of accounting information, while partial or individual accounting knowledge affects the use of accounting information.