The Role of Owner’s Perception and Accounting Knowledge towards Use of Accounting Information

DOI

10.2991/978-2-38476-176-0_8How to use a DOI?

Keywords

Accounting Knowledge; Owner’s Perception; MSME; Use of Accounting Information

Abstract

The portion of MSMEs in the Indonesian economy is quite large. MSMEs is a company that is very popular among business people in Indonesia. This is because running a business is quite simple and does not require significant costs. However, the problem that is often faced by SMEs is the lack of utilization of accounting information. Inability to practice accounting is a major obstacle for MSMEs in developing their business. This study aims to understand: (1) How do MSME actors perceive the use of accounting information, and (2) How does MSME owner’s accounting knowledge affect the use of accounting information. The research will be conducted in 2022 in the Province of the Special Region of Yogyakarta. Research Methods is based on quantitative methods. The data collection technique uses a questionnaire as the primary data source. Sampling by purposive sampling method. The tool used for hypothesis testing is SPSS version 25.0. The sample consisted of 111 MSME owners who had attended accounting training or studies. To prove the hypothesis, this study uses multiple linear regression analysis. The results of hypothesis testing show the following: (1) The perception of MSME owners has a positive impact on the use of accounting information. (2) The accounting knowledge of MSME owners has a positive impact on the use of accounting information. These results show the importance of accounting perceptions and knowledge in increasing the use of accounting information among MSME owners. Better use of accounting information can help MSME owners manage and develop their business more effectively and efficiently.

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  - Ratna Purnama Sari
AU  - Anandita Zulia Putri
AU  - Anita Tri Setyaningsih
PY  - 2023
DA  - 2023/12/31
TI  - The Role of Owner’s Perception and Accounting Knowledge towards Use of Accounting Information
BT  - Proceedings of the 2nd UPY International Conference on Education and Social Science (UPINCESS 2023)
PB  - Atlantis Press
SP  - 48
EP  - 55
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-176-0_8
DO  - 10.2991/978-2-38476-176-0_8
ID  - Sari2023
ER  -