THE EFFECT OF OWNER'S PERCEPTION, ACCOUNTING KNOWLEDGE, SMALL AND MEDIUM ENTERPRISES ON THE USE OF ACCOUNTING INFORMATION

Dihardjo, Djojo THE EFFECT OF OWNER'S PERCEPTION, ACCOUNTING KNOWLEDGE, SMALL AND MEDIUM ENTERPRISES ON THE USE OF ACCOUNTING INFORMATION. Journal of Industrial Engineering & Management Research. (Unpublished)

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Abstract

The purpose of this study was to analyze the perception of the owners of MSME actors on the use of accounting information and to analyze the effect of accounting knowledge of MSME actors on the use of accounting information. This research is expected to be able to provide consideration for MSME actors in the Mojokerto area, that with sufficient knowledge and experience about accounting they will be able to use accounting information properly and be able to produce company financial reports so that the company's financial records will be recorded properly. The population in this study were all MSME actors in Mojokerto Regency whose businesses were in the trading sector, amounting to 200 traders. The sample in this study was taken using the Slovin formula, the technique of determining the sample was by simple random sampling so that the sample amounted to 59 traders. To answer the hypothesis in this study, the data analysis technique used is to use multiple linear regression. The results of this study are the owner's perception and accounting knowledge have a positive effect on the use of accounting information. Keywords —MSME Owners Perception, Accounting Knowledge, and Accounting Information

Item Type:	Other
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Faculty of Economic and Business > Management Study Program
Depositing User:	Sulimin BP3
Date Deposited:	17 Jan 2024 01:11
Last Modified:	17 Jan 2024 01:11
URI:	http://erepository.uwks.ac.id/id/eprint/17058

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