The Impact of Accounting Knowledge and Training towards The Use of Accounting Information on The Owners of MSME in Badung

DOI

10.2991/teams-18.2019.26How to use a DOI?

Keywords

accounting knowledge; accounting training; accounting information

Abstract

The failure of MSME players is mostly seen from the low quality of human resources in managing accounting information that has an important role in the success of a company business. The method of determining the sample in this study is non probability sampling, with the number of samples is 64. The data analysis technique is t test. This test has met the instrument test requirements, and the classical assumption test. Based on the testing results of hypothesis, it is known that a) accounting knowledge has a positive and significant effect on the use of accounting information with a regression coefficient of 0.193 with a significance of 0.000 <0.05. b) Accounting training has a positive and significant effect on the use of accounting information with a regression coefficient of 0.282 with a significance of 0.000 < 0.05. c) Accounting knowledge and training are simultaneously influenced the use of accounting information with a significance of 0,000, is smaller than 0.05. The study results define that the higher accounting knowledge and the more often they get accounting training, so the number of accounting information use is also higher. So it can be concluded that accounting knowledge and training variables affect the use of accounting information

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Putu Diah Asrida
PY  - 2019/01
DA  - 2019/01
TI  - The Impact of Accounting Knowledge and Training towards The Use of Accounting Information on The Owners of MSME in Badung
BT  - Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2018)
PB  - Atlantis Press
SP  - 145
EP  - 154
SN  - 2352-5428
UR  - https://doi.org/10.2991/teams-18.2019.26
DO  - 10.2991/teams-18.2019.26
ID  - Asrida2019/01
ER  -