PENGARUH SKALA USAHA, UMUR PERUSAHAAN, PENDIDIKAN PEMILIK/MANAJER, DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO, KECIL DAN MENENGAH DI KECAMATAN CERENTI, KABUPATEN KUANTAN SINGINGI

Abstract

This research aims to find the influence of business scale, firm age, education owners/manager and accounting knowlodge to the use of accounting infrmation on micro, small and medium enterprise (MSME) in Cerenti sub-district of Kuantan Singingi Regency.

This study uses a quantitative approach with data sources derived from primary data obtained from distributing questionnaires. The sampling method was used Proportional Random Sampling research. Data analysis uses multiple linear regression analysis. The number of samples in this study were 100 respondents.

The results of this study indicate that business scale has a positive and significant effect on the use of accounting information with an effect of 0.302 or 30.2%, company age has a positive and significant effect on the use of accounting information with an effect of 0.348 or 34.8%, while the education of the owner/manager and accounting knowledge has no significant and significant effect on the use of accounting information.