CD Skripsi

Analisis Faktor – Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Dengan Ketidakpastian Lingkungan Sebagai Variabel Moderasi (Studi Empiris Pada Umkm Di Kota Pekanbaru)

---

ABSTRACT
The inability to use accounting information is one of the factors that led to
business failure in Pekanbaru to develop their business. This research examines the
influence of accounting knowledge, owner’s education, business scale, business age, and
business type affect the implication of accounting information with environmental
uncertainty as a moderating variable in micro, small and medium enterprises in
Pekanbaru. The purpose of this research is to indicate the influence of accounting
knowledge, owner’s education, business scale, business age, business type affect the use
of accounting information by environmental uncertainty as a variable moderation on
small and medium enterprises in Pekanbaru. The subject of this research are the small
and medium businesses registered by the public department in Pekanbaru which have
been legally fixed and engaged in services, services and trade. Sampling method using
Purposive sampling amounted to 96 owners or managers of the company but the received
return amounted to 84 questionnaires. Data collected by distributing questionnaires to
small owners/managers and medium enterprises. Data before analysis has been tested for
validity and reliability. Data analysis techniques use Partial Least Square based SEM
method (PLS).Conclusion of the results of this research is (1) knowledge accounting,
education owners, business scale, business life, positive influence on the use of
accounting information (2) Environmental uncertainty moderate influence knowledge
accounting, education owners, business life, small and medium enterprises existing in
Pekanbaru
Keywords: Accountable, use accounting information, knowledge accounting, education
owners, business scale, business age, the type of business, environmental uncertainty,
moderating variable

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

02 03. 120 (0126)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2020

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

02 03. 120 (0126)

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar