Faktor-faktor yang mempengaruhi minat pengusaha mikro dan kecil untuk menyelenggarakan praktik akuntansi di Kota Palembang

ABSTRACT

This study aims to determine the effect of Attitudes Toward Behavior, Subjective Norms and Behavioral Control on Behavioral Interest in Palembang City. The theory used in this research is Theory of planned behavior. The data used in this study are primary data. The population in this study were all Micro and Small Entrepreneurs in Palembang City. The sample collection technique used was purposive sampling method and a total of 61 respondents. Hypothesis submission is done by multiple linear regression analysis. The results of this study indicate that Attitude Toward Behavior, Subjective Norms and Behavioral Control have a significant positive effect on Behavioral Interest.