PENGARUH PERSEPSI, PENGETAHUAN AKUNTANSI, DAN SKALA USAHA TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA USAHA MIKRO, KECIL, DAN MENENGAH

Abstract

This study aims to determine the effect of the effect of MSMES Actors perceptions of accounting on the use of
accounting information system, the effect of accounting knowledge on the use of accounting information
system, and the effect of business scale on the use of accounting information system. The sample of this
research is SMEs in the city of Batam as many as 100 SMES. The hypothesis testing technique used is
multiple linear regression and multiple coefficients of determination, which are used to measure the effect of
more than one independent variable on the depent variable through the validity and reliability test stages, the
classical assumption test of multicollinearity, heteroscedasticity, auto corellation, t test; F test. The result of
thus research indicate that (1) there is no positive influence of the perception of MSME actors on the use of
accounting information system. (2) there is no positive effect of accounting knowledge on the use of accounting
information system. (3) there is a positive effect of business scale on the use of accounting information system.
(4) there is a positive influence on the perception of MSME actors about accounting, accounting knowledge,
and business scale on the use of accounting information system.