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PENGARUH TINGKAT PENDIDIKAN, UMUR PERUSAHAAN, OMZET USAHA, SKALA USAHA, DAN PELATIHAN AKUNTANSI TERHADAP PENERAPAN INFORMASI AKUNTANSI PARA PELAKU UKM(USAHA KECIL MENENGAH)

JULIA, FRANSISCA ADE (2016) PENGARUH TINGKAT PENDIDIKAN, UMUR PERUSAHAAN, OMZET USAHA, SKALA USAHA, DAN PELATIHAN AKUNTANSI TERHADAP PENERAPAN INFORMASI AKUNTANSI PARA PELAKU UKM(USAHA KECIL MENENGAH). Undergraduate thesis, STIE PERBANAS SURABAYA.

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ARTIKEL ILMIAH.pdf

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Abstract

Incapability in using accounting information is one of the main factors that led to failure or difficulties in small and medium enterprises to expand their business. The researchers conducted a study of factors that affect the application of accounting information in small and medium enterprises. Factors the affect application accounting information used in this study is the level of education, bussiness age, business turnover, business size and accounting training. The population used in this study was 50 small and medium enterprises registered as a company from UPT. PPTK East Java. Sampling method used is a method of complete enumeration. Technique analysis using multiple linear regression analysis by first doing classical assumption test. The Results of this study indicate that the independent variable levels of education and accounting training significantly influence the application of accounting information. The independent variable bussiness age, business turnover, and business size does not affect the application of accounting information small and medium enterprises in this study. Keywords: small and medium businesses, level of education, bussiness age, business turnover, business size, accounting training, the application of accounting information.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 06 Jul 2017 04:51
Last Modified: 06 Jul 2017 04:51
URI: http://eprints.perbanas.ac.id/id/eprint/1647

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