Sari, Dita P2013-08-242013-08-242013-08-24Nofianti,S.Pdhttp://repository.unri.ac.id:80/handle/123456789/4931Analisis Faktor-Faktor Yang Mempengaruhi Penyediaan Dan Penggunaan Informasi Akuntansi Pada UKM Di Kecamatan Rumbai PesisirThe 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-USProvision and utilization of accounting informationaccounting trainingage of businessmanagers’/owners’ education,business scalestudent Paper Post Degree