PENGARUH PENDIDIKAN PEMILIK, PENGETAHUAN AKUNTANSI, DAN UMUR USAHA, TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERATING (Studi kasus di UKM Kecamatan Tembalang)

Abstract

The purpose of the study were to examine and analyze the influence of education level, accounting knowledge, and the age of the bussiness on the use of accounting information , and to examine and analyze the environmental uncertainty as a moderating variable that influence the education level, accounting knowledge, ang the age of bussiness on the use of accounting information moderated by factor of environmental uncertainly.
The number of population in this research were 1182 owners of small and medium enterprises in Tembalang. The sample selection in this research based on proportional random sampling and choosen 93 owners of the SMEs. The data collection techniques used questionaires.
The results showed that the owner education, knowledge of accounting owner, and the age of the bussiness affects the use of accounting information on SMEs. The environmentl uncertainty as a moderating variable moderated the influence ofeducation owner and accounting knowledge on the use of accounting information but the invorenmental uncertainty as a moderating variable not moderated the influence of age the bussiness on the use of accounting information on SMEs.
Keywords: education owner, accounting knowledge, the age of the bussiness, accounting information, and environmental uncertainty.