<![CDATA[This study aims to analyze the factors that influence the perception of the use of accounting information in Micro, Small and Medium Enterprises MSMEs in Batam City. This study used a descriptive and quantitative statistical approach with a population of 990 MSMEs registered at the Batam City Office of Cooperatives and Micro Enterprises with a sample of 100 respondents using a questionnaire as a data collection instrument. From the analysis of the data, the results show that accounting knowledge affects the perception of the use of accounting information with t count 2.377 > t table 1.984, business experience influences perceptions of the use of accounting information with t count 3.675 > t table 1.984, business scale does not affect the perception of the use of accounting information with t count 1.790 > t table 1.984. Simultaneously the results of the F test of accounting knowledge, business experience and business scale affect the perception of the use of accounting information with an F count 38.357 > F table 2.70.]]>
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