Nusantara Science and Technology Proceedings
4th Economics, Business, and Government Challenges 2021

Accounting Information as a Mediation of Business Experience on Business Success

Sri Trisnaningsih (Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia)
Alifiah Wulansari Mustofa (Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia)
Bagus Maulana Hendrawan (Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya 60294, Indonesia)

Article Info

Publish Date
12 Apr 2022

Abstract

The purpose of this study is to determine and analyze the effect of business experience on business success through the use of accounting information as an intervening variable. The quantitative method used in this study was a population of 163 coffee shop SMEs in Surabaya and 62 samples were obtained through purposive sampling. Research data was obtained directly by distributing questionnaires. Furthermore, the data were analyzed by path analysis through IBM SPSS Statistics 22 software. This study shows that business experience has a positive effect on the use of accounting information, business experience and the use of accounting information has a positive effect on business success. However, business experience does not have a positive effect on business success through the use of accounting information, which means that the use of accounting information by MSME actors is not able to mediate the effect of business experience on business success.

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Journal Info
Nusantara Science and Technology Proceedings
Website

Abbrev

nuscientech

Publisher

Future Science

Subject

Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology

Description

NST Proceeding supports regional research communities to globalise their findings in Science and Technology by providing an open access, online platform in line with international publishing standards and indexing scholarly conference proceedings. The current emphasis of the NST Proceeding includes ...