文章基本信息

标题：Tingkat Pendidikan, Literasi Akuntansi, Dan Persepsi Pemilik Umkm Tentang Akuntansi Sebagai Determinan Penggunaan Informasi Akuntansi
本地全文：下载
作者：Atika Jauharia Hatta ; Oktyas Budiyati
期刊名称：Akuntansi Dewantara
印刷版ISSN：2550-0376
电子版ISSN：2549-9637
出版年度：2021
卷号：5
期号：2
页码：112-121
DOI：10.26460/ad.v5i2.11044
语种：Indonesian
出版社：Universitas Sarjanawiyata Tamansiswa Yogyakarta
摘要：The main objective of this research is to determine the effect of MSME owners perception about using the accounting information, education level, and accounting literacy on the use of accounting nformation on MSME. Sample used in this study amounted to 93 respondents of MSME owner in Malioboro, Yogyakarta. Using multiple linier regression analysis the results shows that: (1) there is a positive the effect of MSME owner’s perception about the use of accounting information for MSME (2) level of education has no effect on the use of accounting information for MSME; (3) accounting literacy has a positive effect of accounting information for MSME.