CD Skripsi

Pengaruh Literasi Keuangan, Ketidakpastian Lingkungan, Dan Persepsi Resiko Terhadap Karakteristik Sistem Informasi Akuntansi Serta Dampaknya Terhadap Perilaku Pengelolaan Keuangan Umkm (Studi Empiris Umkm Kecamatan Payung Sekaki Kota Pekanbaru)

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ABSTRACT
This study aims to analyze the effect of financial literacy, environmental
uncertainty, and perceived risk on the characteristics of accounting information
systems and their impact on the behavior of MSME financial management in Payung
Sekaki District, Pekanbaru. The population in this study were business actors
belonging to the repair and maintenance business sector for cars and motorbikes,
accommodation for providing food and drink in Payung Sekaki District, using the
proportional stratified random sampling technique, a sample of 323 SMEs was
obtained. Data were analyzed using path analysis in Warp.PLS version 7.0 software.
The results showed that financial literacy, environmental uncertainty, and
perceived risk had a positive and significant effect on MSME financial management
behavior. Characteristics of accounting information systems as well as being able to
mediate the effect of financial literacy, environmental uncertainty, and perceived risk
on MSME financial management behavior in Payung Sekaki District, Pekanbaru.
Based on the results of the R Square analysis, it is known that the influence of financial
literacy, environmental uncertainty, risk perception, and accounting information
system characteristics can influence MSME financial management behavior by 72%
while the remaining 28% is influenced by other variables not examined.
Keywords: Financial literacy, environmental uncertainty, risk perception,
characteristics of information systems, MSME financial management

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1602114107

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1602114107

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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