CD Skripsi

Pengaruh Jenjang Pendidikan, Skala Usaha, Umur Usaha, Latar Belakang Pendidikan, Dan Lama Memimpin Terhadap Penggunaan Informasi Akuntansi Dengan Ketidakpastian Lingkungan Sebagai Variabel Moderasi (Studi Empiris Pada Umkm Di Kota Payakumbuh)

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ABSTRACT
The purpose of this research was to obtained an empirical evidence about the influence of level of education, business scale, business age, educational background, and length of time in managing on the use of accounting information with environmental uncertainty as moderating variable (empirical study on MSMEs in Payakumbuh District). The population in this study were all MSMEs in Payakumbuh District. The samples in this study were 81 MSMEs. The method of determining the sample used in this study was purposive sampling while the data processing method used in this study is multiple regression analysis (multiple regression analysis) and moderate regression analysis (MRA) using SPSS version 23.0 software to process data. The results of this study showed that level of education (0.001 < 0.05), business scale (0.022 < 0.05), business age (0.000 < 0.05), and length of time in managing (0.047 < 0.05) has significant influence toward on the use of accounting information. Meanwhile, educational background (0.425 > 0.05) have not significant influence toward on the use of accounting information. Environmental uncertainty can moderate the influence of level of education, business scale, business age , and length of time in managing toward on the use of accounting information, with significant level of education (0.020 < 0.05), business scale (0.000 < 0.05), business age (0.006 < 0.05), and length of time in managing (0.000 < 0.05), and environmental uncertainty can’t moderate the influence of educational background and on the use of accounting information with significant (0,396 > 0.05).



Keywords: Level Of Education, Business Scale, Business Age , Educational Background, Length Of Time In Managing, Environmental Uncertainty, Accounting Information

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 119 (0247)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2019

Deskripsi Fisik

v, 52 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 119 (0247)

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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