Abstract :
This research aims to test the variable accounting knowledge, experience of using accounting information, accounting training, business scale, and the age of the company against the use of accounting information for SMALL MEDIUM ENTERPRISES in Palembang. Analysis techniques were used, namely the validity of the test, test, test the reliability of classical assumptions (test test, multicollinearity, normality and test heterokedastisitas), multiple linear regression test, t-test and F-test statistics. The test results indicate when influential accounting knowledge against the use of accounting information for SMALL MEDIUM ENTERPRISES in Palembang. Experience of using accounting information, accounting training, business scale, and the age of the company does not affect the use of accounting information for SMALL MEDIUM ENTERPRISES in Palembang.
Keywords: Accounting Knowledge, experience of using accounting information, Accounting Training, business scale, the age of the company