Analisis Faktor-faktor yang mempengaruhi Penggunaan Informasi Akuntansi pada Pelaku Umkm di Kota Batam

Abstract

This study aims to analyze the level of education, business scale and business income on the use of accounting information for UMKM in Batam. This research is a quantitative study and uses primary data in the form of a questionnaire. The population in this study were all UMKM actors in Batam city who were registered at the cooperative and UMKM offices in Batam city. The sampling technique was simple random sampling and used the Slovin formula. The data analysis method used is validity test, reliability test, classical assumption, descriptive analysis, multiple linear regression, partial test, simultaneous test and determination coefficient test. By testing using SPSS, the results obtained are partially the level of education, business scale and business income have an effect on the use of accounting information. While simultaneously the level of education, business scale, and business income have a significant effect on the use of accounting information. The effect of education level, business scale and business income in using accounting information is 47.3% and the remaining 52.7% is influenced by other variables outside of this research model