Analisis Faktor-Faktor yang mempengaruhi persepsi pengusaha UMKM Atas Penggunaan Informasi Akuntansi
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Institusion
Universitas Wijaya Kusuma Surabaya
Author
Ardhiansari, Ayu Nur
Subject
HC Economic History and Conditions
Datestamp
2018-09-06 07:16:08
Abstract :
The development of the business world today produces various types of businesses, one of which is UMKM, Entrepreneurs are required to continue to innovate in order to face competition. The use of accounting information on UMKM becomes a reliable basis for decision making. This study aims to analyze the influence of educational background, business scale, company age, accounting knowledge, experience in accounting information on the perception of UMKM entrepreneurs on the use of accounting information on furniture centers in Kab. Ngawi East Java. Samples were taken using questionnaire distribution techniques in UMKM engaged in furniture. Data that can be processed by 50 respondents from UMKM entrepreneurs. Techniques for data analysis using multiple linear regression analysis in the form of primary data processed using SPSs 16. The results showed that educational background, business scale, company age, accounting knowledge, experience in accounting information affect the perception of UMKM entrepreneurs on the use of accounting information Keywords: Accounting information, educational background, business scale, company age, accounting knowledge.
The development of the business world today produces various types of businesses, one of which is UMKM, Entrepreneurs are required to continue to innovate in order to face competition. The use of accounting information on UMKM becomes a reliable basis for decision making. This study aims to analyze the influence of educational background, business scale, company age, accounting knowledge, experience in accounting information on the perception of UMKM entrepreneurs on the use of accounting information on furniture centers in Kab. Ngawi East Java. Samples were taken using questionnaire distribution techniques in UMKM engaged in furniture. Data that can be processed by 50 respondents from UMKM entrepreneurs. Techniques for data analysis using multiple linear regression analysis in the form of primary data processed using SPSs 16. The results showed that educational background, business scale, company age, accounting knowledge, experience in accounting information affect the perception of UMKM entrepreneurs on the use of accounting information Keywords: Accounting information, educational background, business scale, company age, accounting knowledge.
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