Abstract
Abstract The purpose of this study is to analyze the interests of accounting records through education, age of business, and commitment. The sample of research is 89 IKM in Jepara regency, sampling technique using random sampling. Analyzer uses multiple regression, hypothesis test, and coefficient of determination. The results of the analysis is known to have a significant influence on the importance of accounting records, evidenced by testing the hypothesis t is the value of sig. 0.001. Age of business does not have a significant influence between the interest to perform accounting records, evidenced by testing the hypothesis t is the value of sig. 0.740. And organizational commitment has a significant influence on interest in accounting records, evidenced by testing the hypothesis t is the value of sig. 0,000. Keywords : Education, Age, Commitment, and Accounting Recording. DOI: https://doi.org/10.26905/ap.v5i1.2568 //
Highlights
PENDAHULUAN Pencatatan akuntansi sebagai langkah untuk mengelola dan mengendalikan harta perusahaan ini sesuai Firman Allah SWT dalam surat Al-Munafiqun ayat 9 : (Isgiyarta, 2009)
The purpose of this study is to analyze the interests of accounting records through education
The results of the analysis is known to have a significant influence on the importance of accounting records
Summary
Nilai koefisien regresi untuk variabel Komitmen Organisasi (COM) adalah 0,375, artinya komitmen organisasi mempunyai pengaruh positif terhadap minat melakukan pencatatan akuntansi. Pengujian Hipotesis Untuk menguji praduga pengaruh antara pendidikan, umur usaha dan komitmen terhadap minat melakukan pencatatan akuntansi pada IKM Kabupaten Jepara menggunakan uji t dan uji F. Uji Hipotesis t digunakan untuk menguji praduga pengaruh antara pendidikan, umur usaha dan komitmen terhadap minat melakukan pencatatan akuntansi pada IKM Kabupaten Jepara secara parsial. 0,740 > α = 0,05, berarti umur usaha secara parsial tidak mempunyai pengaruh positif signifikan terhadap minat melakukan pencatatan akuntansi pada IKM Kabupaten Jepara. 2. Uji Hipotesis F Uji Hipotesis F digunakan untuk menguji praduga pengaruh antara pendidikan, umur usaha dan komitmen terhadap minat melakukan pencatatan akuntansi pada IKM Kabupaten Jepara secara simultan.
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