CD Skripsi
The Effect of Accounting Perception, Knowledge in Accounting, Firm Size, and Entrepreneurial Spirit on the Use of Accounting Information in SME (Study on SME in Lingga Regency)
This study aims to test and analyze The Effect of Accounting Perception, Knowledge in Accounting, Firm Size, and Entrepreneurial Spirit on the Use of Accounting Information in SME (Study on SME in Lingga Regency). This research is a quantitative research where the data used in this research is primary data. The population in this study are all SME players registered at the Office of Industry, Trade Cooperatives and MSMEs of Lingga Regency. The sampling method in this study used conviniance sampling. The sample in this study amounted to 85 respondents of SME players registered at the Office of Industry, Trade Cooperatives and MSMEs of Lingga Regency.
The data analysis technique used in this study is multiple linear regression method with IBM SPSS 26. The results of this study explain that: (1) Accounting perceptions affect the use of accounting information, (2) Knowledge in Accounting affects the use of accounting information, (3) Firm size affects the use of accounting information and (3) Entrepreneurial Spirit affects the use of accounting information.
Keywords: Accounting Perception; Knowledge in Accounting; Firm Size Entrepreneurial Spirit; Use of Accounting Information
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