占碑市中小微企业使用会计信息的决定因素

Riski Hernando, Putri Anggraini, Fitrini Mansur
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引用次数: 0

摘要

本研究旨在确定教育水平、企业年龄、会计培训和企业规模对中小微企业使用会计信息的影响。本研究在位于占碑市阿拉姆巴拉约区的中小微企业中进行。本研究以 56 家中小微企业为样本,使用 SPSS 25 分析工具进行测试。结果显示,教育水平、企业年龄、会计培训和企业规模同时影响着会计信息的使用。其中,企业年龄和企业规模对会计信息的使用有部分影响。遗憾的是,会计教育和培训水平对会计信息的使用没有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Determinants of the Use of Accounting Information in MSMEs in Jambi City
The purpose of this study was to determine the effect of education level, business age, accounting training and business scale on the use of accounting information in MSMEs. This research was conducted at MSMEs located in Alam Barajo District, Jambi City. There were 56 MSMEs as the sample of this study which were tested using the SPSS 25 analysis tool. The results showed that simultaneously educational level, business age, accounting training and business scale affect the use of accounting information. Then, partially, business age and business scale have an effect on the use of accounting information. Unfortunately, the level of accounting education and training has no effect on the use of accounting information.
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