Faktor – Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi Pada Usaha Mikro Kecil dan Menengah di Kabupaten Lebak

Abstract

The use of insufficient accounting information is one of the factors that makes it difficult for MSMEs to develop and even to failure which leads to business closure. This study aims to determine the description of business scale, company age, owner education, accounting training, as well as business scale, company age, owner education, accounting training on the use of accounting information in micro, small and medium enterprises in Lebak Regency. This research is a quantitative research with descriptive and verification methods. The research sample consisted of 200 respondents who were owners of small and medium micro business units spread across 28 sub-districts in Lebak Regency. The data collection method used survey techniques. The validity test used the Pearson product moment technique and the reliability test used Cronbach's alpha. The data in this study are primary data in the form of respondents' answers collected by distributing questionnaires distributed directly. The data analysis technique used is multiple linear regression. Hypothesis testing using the F test and t test with the help of IBM SPSS software. The results showed that company age, owner education, and accounting training had an effect on the use of accounting information in MSMEs in Lebak Regency. While the scale of business has no effect on the use of accounting information in MSMEs in Lebak Regency.