PENGARUH SKALA USAHA, UMUR PERUSAHAAN DAN PENDIDIKAN PEMILIK/MANAGER TERHADAP PENGGUNA INFORMASI AKUNTANSI PADA USAHA KECIL MENENGAH (UKM) DI KECAMATAN SENTAJO RAYA KABUPATEN KUANTAN SINGINGI

Alpi frandika

Alpi frandika Universitas Islam Kuantan Singingi

Keywords: Business Scale, Company Age. Owner Education, Use of Accounting Information, Small and Medium Enterprises (SMEs)

Abstract

This research is quantitative descriptive research which aims to determine the influence of business scale, company age, and owner/manager education on the use of accounting information for small and medium enterprises (SMEs) in Sentajo Raya District, Kuantan Singingi Regency.

The data sources used in this research are secondary data sources obtained without intermediaries, namely interviews with small and medium business actors in Sentajo Raya as well as documentation needed to support research data.

The results of this study conclude that business scale does not have a significant effect on the use of accounting informastion in Small and Medium Enterprises (SMEs) in Sentajo Raya District, Regency Kuantan Singingi. Owner/Manager education has a positive and significant effect on the use of accounting information in Small and Medium Enterprises (UKM) in Sentajo Raya District, Kuantan Singingi Regency.

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