Image of Pengaruh Pendidikan Pemilik, Pengetahuan Akuntansi Pemilik, Budaya Perusahaan, Umur Usaha, Skala Usaha Dan Pelatihan Akuntansi Terhadap Penggunaan Informasi Akuntansi Pada Umkm Dengan Ketidak pastian Lingkungan Sebagai Variabel Moderasi (Studi Empiris Pada Umkm Di Kabupaten Kuantan Singingi)
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Pengaruh Pendidikan Pemilik, Pengetahuan Akuntansi Pemilik, Budaya Perusahaan, Umur Usaha, Skala Usaha Dan Pelatihan Akuntansi Terhadap Penggunaan Informasi Akuntansi Pada Umkm Dengan Ketidak pastian Lingkungan Sebagai Variabel Moderasi (Studi Empiris Pada Umkm Di Kabupaten Kuantan Singingi)

ABSTRACT
This study aims to determine the effect of owner education, owner's accounting knowledge, company culture, business age, business scale and accounting training on the use of accounting information at MSMEs with environmental uncertainty as a moderating variable. The data used in this study are primary data, with questionnaires as instruments. The method used for sample selection is purposive sampling. In this study, the total UMKM of Kuantan Singingi Regency totaled 12,752 MSMEs. The research sample is 120 MSMEs. But only 92 (76.67%) answered the questionnaire and could be processed. Data analysis techniques used in this study are multiple linear regression analysis and moderation regression analysis using data processing software Statistical Product and Service Solution (SPSS) version 21.0. for windows. The results showed that owner's accounting knowledge, company culture, business scale and accounting training had a significant effect on the use of accounting information at MSMEs. Whereas education of owner and age of business does not influence the use of accounting information at MSMEs. Moderate regression analysis shows that environmental uncertainty can moderate owner education, owner accounting knowledge, corporate culture and accounting training on the use of accounting information. Environmental uncertainty does not moderate the age of the business and the scale of the business towards the use of accounting information.
Keywords: Owner Education, Owner Accounting Knowledge, Corporate Culture, Business Age, Business Scale, Accounting Training, Environmental Uncertainty, Use of Accounting Information
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Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0042)
02 03. 120 (0042)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0042)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis -Akuntansi.,
Deskripsi Fisik
xii, 29 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 120 (0042)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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