PENGARUH PENGETAHUAN AKUNTANSI DAN RISIKO TRANSAKSI TERHADAP KEBERHASILAN USAHA DIMEDIASI PENGGUNAAN SISTEM INFORMASI AKUNTANSI (Studi Kasus Pada UMKM di Kecamatan Ungaran Barat)
Abstract
This research aims to determine the influence of accounting knowledge and transaction risk on the use of accounting information systems and the influence of accounting knowledge, transaction risk, and use of accounting information systems on the success of UMKM and to find out whether the use of accounting information
systems mediates the influence of accounting knowledge on the success of UMKM businesses. the sample selection was adjusted to applied based on the research objectives, so that the total sample was 90 UMKM actors. The data analysis are Two Stage Least Square (2SLS) and path analysis. The results of the research show
that all independent variables partially have a significant effect on the use of accounting information systems and business success. The coefficient of determination of accounting knowledge ang trnsaction risk is 73.2 percent, the remaining 26.8 percent is influenced by other variables outside the regression model.
Keywords: accounting knowledge, transaction risk, use of accounting
information systems and business success.
systems mediates the influence of accounting knowledge on the success of UMKM businesses. the sample selection was adjusted to applied based on the research objectives, so that the total sample was 90 UMKM actors. The data analysis are Two Stage Least Square (2SLS) and path analysis. The results of the research show
that all independent variables partially have a significant effect on the use of accounting information systems and business success. The coefficient of determination of accounting knowledge ang trnsaction risk is 73.2 percent, the remaining 26.8 percent is influenced by other variables outside the regression model.
Keywords: accounting knowledge, transaction risk, use of accounting
information systems and business success.
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