Analisis Faktor-faktor yang Mempengaruhi Penggunaan Informasi Akuntansi Pada Usaha Kecil dan Menengah (UKM) di Yogyakarta

Abstract

ABSTRACT Incapability in accounting in one of the main factors resulting in difficulty and failure for the small and medium enterprises to expand their business. The researcher conducted a study of factors influenching on accounting information at the small dan medium enterprise, manager/owner’s educational background, business size, the manager/owner’s length of time in managing, business size and training on accounting that manager/owner’s has experiented to the utilization of accounting information on mediumn enterprise. The objective of this study was to provide empirical evidence of the application of accounting information at small and medium enterprise in Yogyakarta. The population this research is small and medium enterprise in Yoyakarta. Sampling method on this study uses a Simple Random Sampling method targeted to 80 leaders or owners of medium enterprise in Kabupaten Bantul Yogyakarta with error level of 5%. Data were collected through questionnaires targeted to leaders and owners of medium enterprise in Kasongan Kabupaten Bantul Yogyakarta. Validity and reliability of the data's were analyzed before. Data analysis techniques used in the study are doubled linear regression analysis. This study concludes that manager/owner’s educational background, business size effect on utilization of accounting information, the manager/owner’s length of time in managing, business size and training on accounting that manager/owner’s has experiented are not effect on utilization of accounting information on mediumn enterprise in Yogyakarta Keyword: the small dan medium enterprises, the accounting information, manager/owner’s educational background, business scale, the manager/owner’s length of time in managing, business size and training on accounting that manager/owner’s has experiented