PENGARUH MASA MEMIMPIN PERUSAHAAN, SKALA USAHA DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UKM DI KOTA PALEMBANG

Cahyadi, Ranggi (2018) PENGARUH MASA MEMIMPIN PERUSAHAAN, SKALA USAHA DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UKM DI KOTA PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT This study aims to determine whether the variable period of corporate lead, business scale and accounting knowledge have an influence on the use of accounting information on SMEs in the city of Palembang. The theory used in this research is Theory of planned behavior. The population in this study is all the SMEs located in the city of Palembang. Selection of sempel using convenience sampling method with the number of samples of 100 samples. Data analysis technique used is multiple liniear regression analysis with the help of SPSS program version 22. The results obtained showed that the period variables leading the company and the scale of the business did not affect the use of accounting information. While accounting knowledge variables affect the use of accounting information. Keywords: Leadership Period, Business Scale, Knowledge Accounting, Use of Accounting Information.

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