PENGARUH PENGETAHUAN AKUNTANSI, KEPRIBADIAN WIRAUSAHA, DAN KARAKTERISTIK USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI DALAM PENGAMBILAN KEPUTUSAN INVESTASI (Studi Kasus Pada Perusahaan Menengah di Kabupaten Jember)

Abstract

This study is intended to know the effect of accounting knowledge, entrepreneur personality and business characteristics toward the accounting information use in investment decision-making at middle business in Jember. The technique used to gain the sample in this study is purposive sampling. It is employed because the sample is chosen based on the criteria: middle businesses that apply accounting report and register in Department of Industry, Trade and Investment in Jember. As dependent variable in this study is accounting information use in investment decision-making and the independent variables are including accounting knowledge, locus of control, the willing to have achievement, business scale, business type and business age. This study uses validity and reliability test to know the quality of data. Meanwhile, for assumption classic test, the study uses normality test, multikolinearity test and Heterokedastisity test. The analysis tools used are double regression analysis and t-statistic test. The study reveals that the accounting knowledge, locus of control ,the willing to have achievement and business age have significantly effect toward accounting information use in investment decision-making at middle business in Jember. On the other hand, business scale and dummy business type have insignificantly effects toward accounting information use in investment decision-making at middle business in Jember.