Analisis Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi pada Usaha Kecil dan Menengah (UKM) di Kota Medan

Abstract

The use of accounting information is very important for the medium enterprises, especially in making the financial report. This research is trying to analyze the impact of firm size, business experience on the use of accounting information partiatly and simultaneously, and moderating effect of business uncertainty on the relationship among firm size, business experience, and the use of accounting information Quota sampling, a part of purposive sampling method was used in taking the samples of this research, two samples were taken from each county and Medan has 21 counties, total 42 companies were used as samples in this research, two hypotheses were used in this research, multiple linear regression and Moderate Regression Analysis were used in estimating the hypotheses. The result showed that firm size and business experience had positive impact on the use of accounting information for the medium enterprises in Medan, and business uncertainty can moderate firm size, business experience, and the use of accounting information.