Image of Pengaruh Orientasi Kewirausahaan, Lingkungan Persaingan, Sistem Akuntansi Manajemen Dan Strategi Bisnis Terhadap Kinerja Ukm Dengan Teknologi Informasi Sebagai Variabel Moderasi (Studi Empiris UKM Di Kota Pekanbaru)
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Pengaruh Orientasi Kewirausahaan, Lingkungan Persaingan, Sistem Akuntansi Manajemen Dan Strategi Bisnis Terhadap Kinerja Ukm Dengan Teknologi Informasi Sebagai Variabel Moderasi (Studi Empiris UKM Di Kota Pekanbaru)

This research aims to analyze the influence of entrepreneurial orientation, competitive environment, management accounting system and business strategy on SME performance with information technology as a moderating variable. The population in this study was 26,401 SMEs obtained from data from the Pekanbaru City cooperative and SME department. The sampling technique uses non- probability sampling using purposive sampling. The sample criteria used are SMEs in Pekanbaru City, using information technology in running their business and being more than 1 year old. Determining the sample size used the Slovin formula to obtain a sample of 100 SMEs with respondents being SME owners. The data used in this research is primary data and was analyzed using the Structural Equation Modeling (SEM) model with the SmartPLS data analysis. The results of this research show that entrepreneurial orientation, competitive environment, management accounting systems and business strategy influence SME performance, and information technology is able to moderate the influence of the competitive environment on SME performance. However, information technology is unable to moderate the influence of entrepreneurial orientation, management accounting systems and business strategy on SME performance.


Keywords: Internal Business Environment, External Business Environment, Information Technology and SMEs Performance

Ketersediaan
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Perpustakaan Universitas Riau 1902112898
1902112898
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1902112898
Penerbit
Pekanbaru : Universitas Riau - FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902112898
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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