INTERNAL FACTORS AFFECTING THE USE OF ACCOUNTING INFORMATION WITH MODERATING VARIABLES OF OWNER’S POLICIES

RISMA FITRIANI, 12403183112 and Sri Dwi Estiningrum, 197209082007102001 (2022) INTERNAL FACTORS AFFECTING THE USE OF ACCOUNTING INFORMATION WITH MODERATING VARIABLES OF OWNER’S POLICIES. [ Skripsi ]

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Abstract

ABSTRACT Accounting information is a tool used to make a decision. Accounting information plays an important role in managing a business to achieve the goals desired by its owner. However, there are still many business owners who do not realize how important the use accounting information for their business continuity, so this is a serious problem in the business world. This study aimed to analyze and identify how business scale, age of business, accounting knowledge, and moderating variables of owner's policies influence MSMEs to use accounting information. The type of data in this research is quantitative, and the data source is primary data. Data quality tested, classical assumption tested, data analysis techniques, multiple linear regression analysis, and Moderated Regression Analysis (MRA) were used for this research. The result showed that the variables of business scale, age of business, accounting knowledge, and owner's policy as moderated variables has a significant influence on the use of accounting information in SMEs. Increased business scale and accounting knowledge of MSME owners will increase the process of using accounting information on MSMEs as well. The use of accounting information in MSMEs will increase with the age of the business. Meanwhile, the MRA test states that the owner's policy moderates the effect of business scale, business age and accounting knowledge in using accounting information on MSMEs with a probability value of all three > 0.05. Keywords: Business scale, age of business, accounting knowledge, owner's policy, accounting information, and MSMEs.

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