影响巴东中小企业会计信息利用的因素

Melati Sukma Ayu, Wiwi Andriani, S. Sukartini
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引用次数: 0

摘要

本研究考察和分析了影响中小企业在经营中使用会计信息的因素。本研究确定抽样的方法采用目的性抽样。本研究使用的数据类型是通过对巴东市中小企业发放调研问卷获得的原始数据。数据分析技术采用多元回归分析并采用t检验进行检验。本研究结果表明,教育程度和会计知识水平对中小企业会计信息的使用具有正向影响。同时,经营经验和创业精神并不影响巴东市中小企业对信息系统的使用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Factors Influencing The Use Of Accounting Information On SMEs In Padang
This study examines and analyses the factors that influence SMEs to use accounting information in their business. The method of determining the sampling in this study using purposive sampling. The type of data used in this study is primary data obtained through distributing research questionnaires to SMEs in the city of Padang. Data analysis techniques using multiple regression analysis and tested by t-test. The results of this study indicate that the level of education and accounting knowledge has a positive effect on the use of accounting information on SMEs. At the same time, business experience and entrepreneurial spirit do not affect the use of information systems in SMEs in Padang City.
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