CD Skripsi
Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Pada Usaha Mikro Kecil Dan Menengah (Umkm) Di Kota Pekanbaru
ABSTRACT
This study aims to examine the influence of accounting knowledge, accounting training, owner education, business scale, and business age on the use of accounting information in micro, small, and medium enterprises (MSMEs). The population for this study comprises MSMEs located in Pekanbaru City. A simple random sampling technique was used to obtain a sample of 399 MSMEs. Primary data were collected using a questionnaire, and data analysis was performed through validity testing, reliability testing, and hypothesis testing using SmartPLS version 4.0. The results indicate that accounting knowledge, owner education, and business scale significantly affect the use of accounting information in MSMEs. However, accounting training and business age do not have a significant impact on the use of accounting information in MSMEs.
Keywords: Accounting Knowledge, Accounting Training, Owner Education, Business Scale, Business Age, and Use of Accounting Information
Tidak tersedia versi lain