PENGARUH SKALA USAHA, UMUR PERUSAHAAN, DAN PENDIDIDIKAN PEMILIK/MANAJER TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH (UKM) DI PUCUK RANTAU KABUPATEN KUANTAN SINGINGI

Abstract

This research aims to find The Influence Of Business Scale, Firm Age, And Education Owners/Manager To The Use Of Accounting Information On Small And Medium Enterprise (SMEs) In Pucuk Rantau Sub-District Of Kuantan Singingi Regency.

This research is a causal study using a quantitative approach. The sample in this study was determined by method using census techniques. The data are primary data collected using a questionnaire that was distributed directly to the respondents. The data were analyzed by using multiple linear regression analysis for competency and experience hypotheses. To partially test the hypothesis, the T test is used. The statistical test tool used is the SPSS version 21 program.

The result of the research and hypothesis testing shows that the business scale variables partially have a not significant effect on The use of accounting information with a significant value of 0.00 < 0.05 and the level influence is 22,9%, the firm age Variable has a not significant effect on The use of accounting information with a significant value of 0,00 < 0,05and the level influence is 33,6%, and the education owners/manager variable has a significant effect on The use of accounting information with a significant value of 0,01 < 0,05and the level influence is 45,4%.