PENGARUH JENJANG PENDIDIKAN, SKALA USAHA DAN LAMA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI (Studi Empiris pada Pelaku Usaha di UMKM Brebes Bermartabat)

Abstract

Dignified Brebes Micro, Small and Medium Enterprises (MSMEs) are committed to improving the skills of the community in Brebes itself. The problem encountered in the field is the low use of accounting information, in this case the internet, to market MSME products. This study aims to determine and analyze the effect of educational level, business scale and length of business on the use of accounting information for business actors in Dignified Brebes MSMEs. The sampling technique in this study is total sampling. The population in this study were business actors in Dignified Brebes UMKM as many as 76 business actors. If the population is less than 100, then the entire sampel can be taken. The sample used is as many as 76 samples. The data used is primary data. Data were processed using SPSS version 17. The results of this research show that educational level partially has a positive and insignificant with a large influence of 28.1% direction towards the use of accounting information, business scale partially has a positive and significant with a large influence of 73.7% direction towards the use of accounting information, long business partially has a negative and significant with a large influence (-21.9%) direction towards the use of accounting information. Then the level of education, business scale and length of business simultaneously have a significant effect on the use of accounting information with significant value 0,000.