ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH (Studi Kasus pada Usaha Kecil dan Menengah Bidang Furniture di Jawa Tengah)

Abstract

The Purpose of this research is to analyse empirically factors of influencing on accounting information applied at the small and medium enterprises. The independent variables used in this research are length of time in managing the current enterprise, company turnover, owner’s/manager education background, training on accounting that owners/manager has experiented, and business scale. This research was conducted by direct survey through questionaires to the small and medium enterprise which is represented by 3(three) cities Jepara, Klaten and Grobogan. The sample is collected with proporsional stratified random sampling technique. The data of this research was analyzed by multiple regression analysis method. The result of this research shows that length of time in managing the current enterprise, company turnover,and education background, variabel has positive and significant to applied at the small and medium enterprise. Owners/manager has experiented, and business scale has negative influence on applied at the small and medium enterprise.