International Journal of Applied Finance and Business Studies
Vol. 11 No. 3 (2023): December: Applied Finance and Business Studies

The influence of accounting knowledge, business experience, work motivation on the use of accounting information in MSMEs

Metyria Imelda Hutabarat (STMIK Methodist Binjai, Indonesia)
Loso Judijanto (IPOSS, Indonesia)
Rida Ristiyana (Universitas Islam Syekh-Yusuf, Indonesia)
Muhamad Syafii (Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura, Indonesia)
Elis Mediawati (Universitas Pendidikan Indonesia, Indonesia)



Article Info

Publish Date
18 Nov 2023

Abstract

This research aims to analyze the effect of accounting knowledge, business experience and work motivation on the use of accounting information. Data collection in this research uses primary data. The population in this research are micro, small and medium enterprises in Medan regency. Sampling obtained 80 business actors, small and medium as the sample in this research. Data analysis in this research uses multiple linear regression analysis with the help of SPSS 26 software. The results of this research partially prove that accounting knowledge and business experience have a positive and significant affect on the use of accounting information, while work motivation positive affect had no significant on the use of accounting information. The results obtained simultaneously are that accounting knowledge, business experience and work motivation have positive significant affect on the use of accounting information.

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Journal Info

Abbrev

ijafibs

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

International Journal of Applied Finance and Business Studies is published with both online and print versions devoted to provide the publication of research finding in finance and business research studies. Objectives The main goal of ijafibs is to present outstanding, high quality research ...