CD Skripsi
Faktor-Faktor Yang Mempengaruhi Kinerja Umkm Dimoderasi Oleh Ketidakpastian Lingkungan ( Studi Empiris Pada Umkm Kecamatan Sukajadi Kota Pekanbaru )
ABSTRACT
This study aims to determine the effect of accounting information systems,
financial literacy and human resources competencies on the performance of micro, small
and medium enterprises with environmental uncertainty as a moderating variable.
The data used in this study are primary data, with a questionnaire as an
instrument. The method used for sample selection was purposive sampling. In this study,
the total of UMKM in Sukajadi District was 295 UMKM. The research sample was 170
UMKM. But only 150 answered the questionnaire and it can be processed. The data
analysis technique used in this study is multiple linear regression analysis and moderated
regression analysis using Statistical Product and Service Solution (SPSS) data processing
software version 20.0 for windows.
The results showed that the accounting information system, financial literacy
and human resources competencies had an effect on the performance of micro, small and
medium enterprises. Moderated regression analysis shows that environmental uncertainty
can moderate and strengthen the influence of accounting information systems, financial
literacy and human resources competencies on the performance of micro, small and
medium enterprises.
Kata Kunci: Accounting Information System, Financial Literacy, Human Resources
Competencies, Environmental Uncertainty and The Performance of
micro, small and medium enterprises.
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