Mustofa, Alifiah Wulansari (2023) Pengaruh Pengetahuan Akuntansi, Pelatihan Akuntansi, dan Skala Usaha terhadap Penggunaan Informasi Akuntansi dengan Ketidakpastian Lingkungan Sebagai Pemoderasi (Studi Empiris pada UMKM Makanan di Surabaya yang Terdaftar di E-PEKEN). Masters thesis, UPN Veteran Jawa Timur.
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Abstract
The main problems of MSMEs related to access to financing or capital in banks or other financial institutions have been pursued by the government to develop efforts through the KUR program. To increase the government's efforts to increase access to financing and strengthen the capital of Indonesian MSMEs, MSMEs need to use accounting information presented in the form of financial business reports as a basis for making decisions. This study aims to determine and analyze the influence of the independent variables on the dependent variable from the results of the hypothesis testing conducted. As well as this study aims to determine and analyze the independent variables on the dependent variable by being strengthened/weakened by variable moderation. This research uses quantitative methods. The population used in this study were 1,340 food SMEs in Surabaya registered with E-PEKEN obtained from data from the Surabaya City Office of Cooperatives. The sample limit was determined using the slovin formula, while the sampling technique used simple random sampling, which obtained 93 respondents. This study uses primary data obtained directly by distributing questionnaires online in the form of google forms and offline to respondents. This study uses Moderated Regression Analysis (MRA) with IBM SPSS Statistics 25 software as an analytical tool. The research results show that (1) accounting knowledge influences the use of accounting information; (2) accounting training influences the use of accounting information; (3) business scale influences the use of accounting information; (4) environmental uncertainty weakens the influence of accounting knowledge on the use of accounting information; (5) environmental uncertainty strengthens the effect of accounting training on the use of accounting information; (6) environmental uncertainty strengthens the effect of business scale on the use of accounting information. Keywords: Accounting Knowledge, Accounting Training, Business Scale, Use of Accounting Information, Environmental Uncertainty, MSMEs.
| Item Type: | Thesis (Masters) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Magister Accounting | ||||||||
| Depositing User: | ALIFIAH WULANSARI MUSTOFA | ||||||||
| Date Deposited: | 05 Jun 2023 06:09 | ||||||||
| Last Modified: | 05 Jun 2023 06:09 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/14522 |
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