FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI KEUANGAN

Abstract

In a dynamic and competitive business environment, it is very important for business ventures to have a basic business plan. This study aims to prove accounting accounting, business experience, business size and age of business on the use of financial accounting information. This research uses quantitative methods. The population in this study is a business unit incorporated in the Rungkut Berkarya UMKM Society, Rungkut District, Surabaya City with a total of 136 business units. The sampling technique in this study used a purposive sampling technique, and obtained a sample of 105 business units. The research data was obtained by distributing questionnaires to respondents. Data analysis in this study used the WarpPLS software. The results of this study prove the fact of business experience and business size against the use of financial accounting information. Accounting training and business age do not compare the use of financial accounting information