AFRE Accounting Financial Review
Vol 2, No 2 (2019): December

Persepsi, Pengetahuan Akuntansi dan Pengalaman Usaha Terhadap Penggunaan Informasi Pada UMKM

Agustinus Putra Pamungkas (Fakultas Ekonomika dan Bisnis Progam Studi Akuntansi-Univ. Kristen Satya Wacana)
Ika Kristianti (Fakultas Ekonomika dan Bisnis Progam Studi Akuntansi-Univ. Kristen Satya Wacana)

Article Info

Publish Date
19 Dec 2019

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

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Journal Info
AFRE Accounting Financial Review
Website

Abbrev

afr

Publisher

Universitas Merdeka Malang

Subject

Economics, Econometrics & Finance

Description

Accounting and Financial Review (AFRe), is a publication of Graduate School Program, University of Merdeka Malang. The journal is an article published continuously which is intended not only as a place to share ideas, study, and analysis but also as an information channel to improve and develop ...