Analisis Faktor-Faktor Yang Mempengaruhi Penyediaan Dan Penggunaan Informasi Akuntansi Pada UKM Di Kecamatan Rumbai Pesisir
| dc.contributor.author | Sari, Dita P | |
| dc.date.accessioned | 2013-08-24T04:13:12Z | |
| dc.date.available | 2013-08-24T04:13:12Z | |
| dc.date.issued | 2013-08-24 | |
| dc.description | Analisis Faktor-Faktor Yang Mempengaruhi Penyediaan Dan Penggunaan Informasi Akuntansi Pada UKM Di Kecamatan Rumbai Pesisir | en_US |
| dc.description.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. | en_US |
| dc.description.sponsorship | Caska dan Rina Selva Johan | en_US |
| dc.identifier.other | Nofianti,S.Pd | |
| dc.identifier.uri | http://repository.unri.ac.id:80/handle/123456789/4931 | |
| dc.language.iso | en_US | en_US |
| dc.subject | Provision and utilization of accounting information | en_US |
| dc.subject | accounting training | en_US |
| dc.subject | age of business | en_US |
| dc.subject | managers’/owners’ education, | en_US |
| dc.subject | business scale | en_US |
| dc.title | Analisis Faktor-Faktor Yang Mempengaruhi Penyediaan Dan Penggunaan Informasi Akuntansi Pada UKM Di Kecamatan Rumbai Pesisir | en_US |
| dc.type | student Paper Post Degree | en_US |