The Contingent Factors on Small and Medium-Sized Enterprises Industry Sector

DOI

10.2991/978-2-494069-39-8_2How to use a DOI?

Keywords

SMEs; The Contingent Factors; Management Accounting Practices

Abstract

Several SMEs in DIY, especially those engaged in the industrial sector, went bankrupt due to the Covid-19 pandemic which had lasted for two years. One of the causes of SMEs going bankrupt is because they ignore the contingency or uncertainty factor that can affect organizational performance. This study aims to examine the factors that influence business continuity or management accounting practices (MAP) in the industrial sector SMEs in DIY. The research sample is 52 SMEs in the industrial sector in DIY. The technique of determining the purposive sample is that the minimum age of SMEs is 2 years and has a minimum of 2 employees. The technique of collecting data is with a survey based on filling out google forms. While the data analysis used is multiple regression. The research hypothesis is that contingent factors in the form of environmental uncertainty, qualification level of accounting staff, manager participation, company size, and marketing information systems, and the involvement of owners or managers affect management accounting practices. The results of the study show that contingent factors such as environmental uncertainty, qualification level of accounting staff, manager participation, company size, and marketing information systems affect management accounting practices. While the involvement of owners or managers does not affect the success of management accounting practices. Future suggestions should consider contingent factors from the development of operating results so that it can be seen which factors are the most dominant of their effects on management accounting practices.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Tri Siwi Nugrahani
AU  - Dhanti Alif Kalandara
AU  - Pradita Nindya Aryandha
PY  - 2022
DA  - 2022/12/15
TI  - The Contingent Factors on Small and Medium-Sized Enterprises Industry Sector
BT  - Proceedings of the 1st UPY International Conference on Education and Social Science (UPINCESS 2022)
PB  - Atlantis Press
SP  - 7
EP  - 21
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-39-8_2
DO  - 10.2991/978-2-494069-39-8_2
ID  - Nugrahani2022
ER  -