PENGARUH PERSEPSI PELAKU USAHA MIKRO KECIL DAN MENENGAH TENTANG AKUNTANSI, SKALA USAHA, UMUR PERUSAHAAN, PENDIDIKAN PEMILIK/MANAJER TERHADAP PENGGUNAAN INFORMASI AKUNTANSI DI KECAMATAN INUMAN KABUPATEN KUANTAN SINGINGI

Abstract

The purposes of this research are to find out: The Effect of Perceptions of Micro, Small and Medium Enterprises (MSMEs) About Accounting, Business Scale, Company Age, Owner/Manager Education on the Use of Accounting Information in Inuman District, Kuantan Singingi Regency.This study uses a quantitative approach with data sources derived from primary data obtained from distributing questionnaires. Where the population is MSME actors in the Inuman sub-district, Kuantan Singingi district. From this population, the sampling method used was proportional random sampling. Data analysis using multiple linear regression analysis with the help of SPSS 24.The results of the research and hypothesis testing showed that partially the perception variable of micro, small and medium enterprises about accounting had no significant effect on the use of accounting information with a significant value greater than 0.05 (0.333 > 0.005). And the business scale variable has a significant effect on the use of accounting information with a significance value smaller than 0.05 (0.003 <0.05). Likewise, the firm age variable has a significant effect on the use of accounting information with a significance value smaller than 0.05 (0.008 < 0.05, and the owner/manager education variable has a significant effect on the use of accounting information with a significance value smaller than 0.05). (0.0009 < 0.05).