FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PEMANFAATAN INFORMASI AKUNTANSI PADA PERUSAHAAN KECIL DAN MENENGAH DI KABUPATEN SIKKA
Daftar Isi:
- This research is meant to examine some factors which influence the perception of the use of accounting information. These factors are business scale, firm age, accounting knowledge, experience in using accounting information and organizational culture. The survey research has been employed as the method of research. The samples are 40 small and medium enterprises which are listed at the Department of Industry and Commerce of Sikka district Nusa Tenggara Timur province. The questionnaires have been issued to 3 respondents for each company i.e. 1 respondent for the manager, 1 respondent for accounting manager, and 1 respondent for accounting staff so the total respondents which have issued are 120 (40x3). These questionnaires can be readmitted. The data analysis technique has been carried out by using multiple linear regressions. The result of the research shows that business scale and firm age has insignificant influence to the perception of the use of accounting information variable whereas accounting knowledge variable, experience in using accounting information and organizational culture have significant influence to the perception of the use of accounting information. Moreover, the Adjusted R Square value by 0.871 or 87.1% has been obtained.