FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KOTA TIDORE KEPULAUAN

Abstract

This study aims to determine the effect of education level, business scale, income, business age, and accounting knowledge on the use of accounting information in MSMEs in Tidore Islands City. This type of research is quantitative research and uses primary data in the form of questionnaires from MSME actors in Tidore Islands City and also secondary data in the form of MSME development data obtained from the Department of Industry, Trade, Cooperatives and SMEs of Tidore Islands City. The number of samples used was 376 respondents with a simple random sampling method and the method for determining the number of samples using the Slovin formula. The variables used consisted of education level, business scale, business income, business age, accounting knowledge as independent variables and the use of accounting information as the dependent variable. The regression model used in this study is multiple linear regression. The results showed that education level, business scale, income, and accounting knowledge did not affect the use of accounting information. While business age had a positive effect on the use of accounting information.