Analisis Faktor-Faktor Yang Mempengaruhi Penyediaan Dan Penggunaan Informasi Akuntansi Pada UKM Di Kecamatan Rumbai Pesisir
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Date
2013-08-24
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Abstract
The purpose of this study is to determine the effect of the manager’s/owner’s
education, business scale, age of business and participation of the managers/owners in
previous accounting studies on the provision and utilization of accounting information by
small businesses in Rumbai Pesisir sub-district. There are a total of 50 small businesses
sample from the trade industry. The research data were collected through questioners and
then analyzed utilizing binary logistic regression analysis. The study results demonstrated
a significant simultaneous effect between the managers’/owners’ education, business scale,
age of business, and accounting training of the managers/owners on the provision and
utilization of accounting information by small businesses in Rumbai Pesisir sub -district,
evidenced by value of p (probability) 0,001 < α (actual rate) 0.005. The significance of the
effect is also demonstrated by Negelkerke’s R square value of 0,47 or 47%, while th e
remaining 53% are affected by other factors not studied in this research. However, only
the managers’/owners’ education and accounting training have any partially significant
effect.
Description
Analisis Faktor-Faktor Yang Mempengaruhi Penyediaan Dan Penggunaan Informasi Akuntansi Pada UKM Di Kecamatan Rumbai Pesisir
Keywords
Provision and utilization of accounting information, accounting training, age of business, managers’/owners’ education,, business scale