International Journal on Social Science, Economics and Art
Vol. 12 No. 1 (2022): May: Social Science, Economics and Art

Moderating Environmental Uncertainty on The Effect of Accounting Knowledge and Accounting Information Systems on the Performance of SMES

Robiur Rahmat Putra (Universitas 17 Augustus 1945 Jakarta)
Siti Holisoh Lilis (Universitas 17 Agustus 1945 Jakarta)

Article Info

Publish Date
30 May 2022

Abstract

The purpose of this research is to analyze the influence of accounting expertise and accounting information systems on the performance of MSMEs using environmental uncertainty as a moderating variable.  The research method used is quantitative with data collection techniques through questionnaires. A total of 97 respondents were collected from various MSMEs in the Lagoa sub-district, Jakarta, Indonesia. The sample was tested for validity and reliability as well as hypothesis testing through the Smart PLS software application. The findings indicated that accounting expertise had no discernible influence on MSMEs' performance. Accounting information systems have a substantial impact on the performance of micro, small, and medium-sized enterprises (MSMEs). Uncertainty in the environment might mitigate the influence of accounting expertise on the performance of MSMEs. Environmental uncertainty may mitigate the influence of accounting information systems on the performance of small and medium-sized businesses.

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Journal Info
International Journal on Social Science, Economics and Art
Website

Abbrev

ijosea

Publisher

Institute Of Computer Science

Subject

Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

Description

International Journal on Social Science, Economics and Art is an open access, peer-reviewed and refereed journal published by Institute of Computer Science (IOCS), Indonesia. The main objective of International Journal on Social Science, Economics and Art is to provide an intellectual platform for ...