Published: 2024-07-20

Pengaruh Tingkat Pendidikan, Skala Usaha, Umur Usaha, dan Pengetahuan Akuntansi Terhadap Penggunaan Informasi Akuntansi

DOI: 10.35870/emt.v8i3.2802

Evi Gustarinda, Suyatmin Waskito Adi
  • Evi Gustarinda: Universitas Muhammadiyah Surakarta
  • Suyatmin Waskito Adi: Universitas Muhammadiyah Surakarta
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Abstract

This study aims to determine the influence of education level, business scale, business age, and accounting knowledge on the use of accounting information in micro, small, and medium enterprises (MSMEs) in Surakarta City. Data collection techniques used questionnaires with purposive sampling method. The type of data used is primary data with a sample of 104 MSME owners in Surakarta. Data analysis methods include descriptive analysis, multiple linear regression analysis, t-test, f-test, and determination coefficient test using SPSS 25. The research results show that education level and accounting knowledge have a significant effect on the use of accounting information in MSMEs. The variables of business scale and business age have no significant effect on the use of accounting information in MSMEs in Surakarta.

Keywords

Education Level; Business Scale; Business Age; Accounting Knowledge; Use of Accounting Information

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Gustarinda, E., & Adi, S. W. (2024). Pengaruh Tingkat Pendidikan, Skala Usaha, Umur Usaha, dan Pengetahuan Akuntansi Terhadap Penggunaan Informasi Akuntansi. Jurnal EMT KITA, 8(3), 1012-1022. https://doi.org/10.35870/emt.v8i3.2802
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This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 8 No. 3 (2024)

  • Section: Articles

  • Published: 2024-07-20

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Author Biographies
Evi Gustarinda, , Universitas Muhammadiyah Surakarta
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Universitas Muhammadiyah Surakarta, Kabupaten Sukoharjo, Provinsi Jawa Tengah, Indonesia

Suyatmin Waskito Adi, , Universitas Muhammadiyah Surakarta
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Universitas Muhammadiyah Surakarta, Kabupaten Sukoharjo, Provinsi Jawa Tengah, Indonesia

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