Pengaruh Persepsi Pelaku UMKM Tentang Pengetahuan Akuntansi dan Skala Usaha terhadap Penggunaan Informasi Akuntansi (Studi Kasus Pelaku UMKM pada Komunitas TDA Makassar)

Abstract

The title of the study is the effect of MSME actors’ perception of accounting knowledge and the business scale of using accounting information. A case study in the Makassar TDA (Hands Above) community. This study aims to determine: 1) To determine the effect of MSME actors’ perceptions of accounting knowledge on the use of accounting information. 2) To determine the effect of business scale on the use of accounting information. 3) To determine the effect of the perception of MSME actors on accounting knowledge and the business scale of using accounting information. This study uses a quantitative approach method. The sampling technique used in this study is Non-Probability Sampling. The type of Non-Probability Sampling used is purposive sampling. The population in this study as much 433 then calculated using the slovin formula so as to obtain a total sample of 23 respondents. This study uses multiple linear regression analysis methods. The results obtained are 1) Perceptions of MSME actors about accounting knowledge have a significant effect on the use of accounting information with a value of sig. 0.001 < 0.05. 2) Business scale has no effect on the use of accounting information with a value of sig. 0.834 > 0.05. 3) Perceptions of MSMEs regarding accounting knowledge and business scale have a significant effect on the use of accounting information with a value of sig. 0.001 < 0.05.