BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Vol 16 No 2 (2019): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI DI UKM WIG KABUPATEN PURBALINGGA

Aditya Rahmawan (Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman Purwokerto)
Eliada Herwiyanti (Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman Purwokerto)
Siti Maghfiroh (Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman Purwokerto)



Article Info

Publish Date
18 Aug 2020

Abstract

This study aimed to examine the factors that influence the use of accounting information in SMEs. The object of research is Wig UKM in Purbalingga Regency. From this research, it can be seen how education, business scale, business age, and accounting knowledge of the use of UKM Wig accounting information in Purbalingga. The number of respondents involved in this study was 82 people. Sampling using a purposive sampling method. Based on the results of research and data analysis using SPSS it was found that: (1) educational background did not have a significant negative effect on the use of accounting information, (2) the business scale had no significant positive effect on the use of accounting information, (3) the age of the business had no significant negative effect on the use of accounting information, and (4) accounting knowledge has a significant positive effect on the use of accounting information.

Copyrights © 2019






Journal Info

Abbrev

BALANCE

Publisher

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Akuntansi, Auditing dan Keuangan BALANCE, hadir untuk memfasilitasi peneliti dalam mendesiminasi hasil-hasil penelitian maupun karya ilmiah di bidang akuntansi. Fokus jurnal adalah pada bidang terkait akuntansi seperti akuntansi keuangan, akuntansi biaya, akuntansi manajemen, pengauditan, ...