CD Skripsi
Pengaruh Komitmen Pemilik Dan Dukungan Pemerintah Terhadap Penggunaan Sistem Informasi Akuntansi (Studi Empiris Pada Umkm Kecamatan Tampan Kota Pekanbaru)
ABSTRACT
The purpose of this study is to examine the effect of owner’s commitment
and government support on the use of accounting information systems at SMEs
sub-district of Tampan in Pekanbaru. The Data analysis methods used is
Structural Equation Modeling-Partial Least Square (SEM-PLS) using SmartPLS
3.2.7. software.
The data used in this study are primary data with questionnaires as an
instruments. The population in this study are SMEs engaged in industry of
Tampan sub-district in Pekanbaru. This study uses the Slovin Method as a
measuring tool to calculate the sample size. The method of sampling used is
stratified random sampling method. Respondents in this study are owner of SMEs
in industrial sector of Tampan sub-district in Pekanbaru which amounts 93 units.
So the total number of questionnaires distributed was 93.
The results of this study indicate that owner’s commitment and
government support have a positive effect on the use of accounting information
systems. The results showed that the high commitment of the owner and the
availability of government support can increase the use of accounting information
systems in SMEs.
Keywords: SMEs, Owner’s Commitment, Government Support, and Use of
Accounting Information System
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