中小微企业(MSMEs)会计信息系统的使用

Rina Andriany, Nilan Pradana, Nurhalisa Ramadhan, Muh Khalid Nurqadri, L. Razak
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引用次数: 0

摘要

本研究的目的是确定影响望加锡中小微企业行为者会计信息使用的因素,本研究的自变量为会计知识、经营经验、工作动机、教育程度和经营规模。而因变量是会计信息的使用情况。深层数据收集方法本研究采用简单随机抽样,获得样本30份。本研究数据收集方法采用问卷调查。本研究采用统计数据分析技术,借助SPSS进行回归分析。本研究结果显示,会计知识、业务经验、工作动机、受教育程度和业务规模对信息会计的使用有正向影响。还有其他独立的变量,可以影响会计信息的使用,没有在本研究中检查。未来的研究议程建议延长观察期以获得更好的结果,并增加影响会计信息使用的研究变量。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Use Of Accounting Information Systems For Micro, Small And Medium Enterprises (MSMEs In The City Of Makassar)
The purpose of this study is to determine the factors that influence the use accounting information on MSME actors in Makassar .The independent variables in this study are accounting knowledge, business experience, work motivation, education level and business scale. While the dependent variable is the use of accounting information. Deep data collection methods this study using simple random sampling, obtained sample 30 .data collection method in this study using questionnaire. This study uses statistical data analysis techniques regression with the help of SPSS. The results of this study indicate accounting knowledge business experience, work motivation, education level, and business scale positive effect on the use of information accountant. There are still other independent variables that can influence the use of accounting information that were not examined in this study. Future research agendas are suggested to extend a longer observation period to get better results and add research variables that influence the use of accounting information.
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