以环境不确定性为调节的中小微企业会计信息使用的决定因素

IF 2.1
Alifiah Wulansari Mustofa, Sri Trisnaningsih
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引用次数: 0

摘要

印尼政府通过KUR项目帮助中小微企业解决其主要问题。为了补充政府的KUR计划,中小微企业要求将会计信息作为决策的基本资本。本研究旨在通过第三个变量来确定和分析自变量对因变量的影响。本研究采用定量方法。本研究的主要数据来自在E-PEKEN注册的93名泗水MSME食品企业家样本。本研究采用IBM SPSS Statistics 25软件作为分析工具的适度回归分析(MRA)。研究结果表明:(1)会计知识影响会计信息的使用;(2)会计培训影响会计信息的使用;(三)企业规模影响会计信息的使用;(4)环境不确定性削弱了会计知识对会计信息利用的影响;(5)环境不确定性强化了会计培训对会计信息使用的影响;(6)环境不确定性强化了企业规模对会计信息利用的影响。本研究表明,对于在E-PEKEN注册的泗水食品中小微企业主来说,会计知识、会计培训和业务规模应该是优先考虑的问题。面对环境的不确定性,泗水的食品中小微企业企业家必须优化现有资源。泗水的食品中小微企业企业家应将企业规模作为会计信息使用的重要决定因素。
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 with Environmental Uncertainty as Moderation
The Indonesian government has assisted micro small and medium enterprises (MSME) in addressing their main problems through the KUR program. In order to complement the KUR program from the government, MSME requires the use of accounting information as a basic capital in decision making. This study aims to determine and analyze the influence of independent variables on dependent variables with moderation by a third variable. This research uses a quantitative method. Primary data in this study were obtained from a sample of 93 MSME Food entrepreneurs in Surabaya registered in E-PEKEN. This study used Moderated Regression Analysis (MRA) with IBM SPSS Statistics 25 software as an analysis tool. The results of the study indicate that (1) accounting knowledge influences the use of accounting information; (2) accounting training influences the use of accounting information; (3) business scale influences the use of accounting information; (4) environmental uncertainty weakens the influence of accounting knowledge on the use of accounting information; (5) environmental uncertainty strengthens the influence of accounting training on the use of accounting information; (6) environmental uncertainty strengthens the influence of business scale on the use of accounting information. This study implies that accounting knowledge, accounting training, and business scale should be a priority for food MSME entrepreneurs in Surabaya registered in E-PEKEN. In facing environmental uncertainty, food MSME entrepreneurs in Surabaya must optimize the available resources. Food MSME entrepreneurs in Surabaya should consider business scale as an important determinant factor in the use of accounting information.
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来源期刊
World Journal of Science Technology and Sustainable Development
World Journal of Science Technology and Sustainable Development GREEN & SUSTAINABLE SCIENCE & TECHNOLOGY-
CiteScore
5.50
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