PENGARUH PERSEPSI PEMILIK DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL MENEGAH KOTA BATAM

Abstract

In Batam City, there are still many SMEs that have not used accounting information
systems. Factors causing MSMEs in the city of Batam have not used the system due to
several things including the perception of MSME owners and also their knowledge of
accounting. The purpose of this study was to determine whether the owner's perception
and knowledge of accounting influence the use of accounting information in SMEs either
partially or simultaneously. The type in this research is quantitative, the data source in this
research is primary, the technique of collecting data in this research is using a
questionnaire, the technique for renting this sample is slovin, amounting to 100
respondents. The results of the study partially show that the owner's perception (X1) has a
significant effect on the use of accounting information (Y), accounting knowledge (X2) has
a significant effect on the use of accounting information (Y). simultaneously the owner's
perception (X1) and accounting knowledge (X2) have a significant effect on the use of the
accounting system (Y). The conclusion of this study is that H1 is accepted, H2 is accepted
and H3 is accepted.