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All Journal AFRE Accounting Financial Review
Agustinus Putra Pamungkas
Fakultas Ekonomika dan Bisnis Progam Studi Akuntansi-Univ. Kristen Satya Wacana
Economics, Econometrics & Finance

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Persepsi, Pengetahuan Akuntansi dan Pengalaman Usaha Terhadap Penggunaan Informasi Pada UMKM Agustinus Putra Pamungkas; Ika Kristianti
AFRE (Accounting and Financial Review) Vol 2, No 2 (2019): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v2i2.3729

Abstract

The purpose of this research was to determine the effect of perceptions and accounting knowledge on the use of accounting information. This research  adds a moderating variable that is to strengthen the relationship between perception, accounting knowledge on the use of accounting information. The data obtained are primary data sourced from questionnaires and direct interviews with MSMEs and the analysis technique used is multiple regression analysis. The results of this research indicate that the moderating variable does not strengthen or weaken the perception and accounting knowledge variables of the use of accounting information. DOI: https://doi.org/10.26905/afr.v2i2.3729
Co-Authors Ika Kristianti