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All Journal Jurnal Riset Ilmu Akuntansi
Iriany D Soleiman
Universitas Flores
Economics, Econometrics & Finance

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PENGARUH PERSEPSI PENGUSAHA MIKRO KECIL DAN MENENGAH ATAS INFORMASI AKUNTANSI TERHADAP KEBERHASILAN PERUSAHAAN: Studi Empiris Pada Usaha Mikro Kecil dan Menengah Di Kecamatan Nangapanda Kabupaten Ende Faustina G Siga; Iriany D Soleiman; Apriana Marselina
Jurnal Riset Ilmu Akuntansi Vol. 2 No. 1 (2021): Volume 2 Nomor 1 Tahun 2021: September 2021
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v2i1.2146

Abstract

The purpose of this study was to determine the effect of the perception of Micro, Small and Medium Enterprises on accounting information on the success of the company. Collecting data in this study using a survey questionnaire. Questionnaires were distributed to MSME owners who were involved in preparing the Financial Statements. The questionnaires that were divided were 30 and were re-filled completely and could be processed. The data collected was processed using the SSPS program. The statistical method used to test the hypothesis is descriptive analysis.The results showed that the entrepreneur's perception, accounting knowledge and experience in using accounting information had a positive effect on the success of the company. It is proven by the coefficient value of the entrepreneur's perception variable of 0.297 with tcount > ttable (2.459> 2.021) and a significant level of 0.018 <0.05. the regression coefficient value of the accounting knowledge variable is 0.300 with tcount > ttable (2.593>2.021) and a significant level of 0.013<0.05. the regression coefficient value of the entrepreneur
Co-Authors Apriana Marselina Faustina G Siga