PENGARUH TINGKAT PENDIDIKAN, PENGETAHUAN AKUNTANSI DAN PENGALAMAN USAHA TERHADAP PENGEMBANGAN USAHA UMKM DENGAN PENGGUNAAN INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING (Studi Pada Pelaku UMKM di Kecamatan Pringapus, Kabupaten Semarang)
Abstract
This research aims to test and analyze the influence of education level, accounting knowledge and business experience on MSME business development by using accounting information as an intervening variable for MSME actors in Pringapus District, Semarang Regency. The data collection technique in this research was by distributing questionnaires using a Likert scale. The population of this research is all MSME actors in Pringapus District, totaling 651 MSME actors with a sample size of 100 respondents in this study. The sampling technique was carried out using the Slovin technique.
The results of this research show that: 1) the level of education, accounting knowledge and business experience has a positive and significant effect on the use of accounting information both partially and simultaneously, 2) the level of education and business experience has a positive and significant effect on the development of MSME businesses, 3) accounting knowledge has no effect on MSME business development, 4) level of education, accounting knowledge and business experience has no effect on MSME business development through the use of accounting information as a mediating variable.
Keywords: Education level, accounting knowledge, business experience, business development, use of accounting information
The results of this research show that: 1) the level of education, accounting knowledge and business experience has a positive and significant effect on the use of accounting information both partially and simultaneously, 2) the level of education and business experience has a positive and significant effect on the development of MSME businesses, 3) accounting knowledge has no effect on MSME business development, 4) level of education, accounting knowledge and business experience has no effect on MSME business development through the use of accounting information as a mediating variable.
Keywords: Education level, accounting knowledge, business experience, business development, use of accounting information
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