ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MENENGAH KABUPATEN JEMBER

Abstract

This research is attempts to analyze the impact of accounting knowledge,

leader education, working period, business scale, business type, and company’s ages

to the accounting information apply in the middle business. This research had been

doing at Jember Regency with respondents of the owner or manager of such middle

business at Jember Regency. The method had been used in this research is survey

method. The technique had been used when sample taking is purposive sampling.

This research was using primary data which gained directly trough the quesionaire

shared to respondents. There are six independent variables, these are accounting

knowledge, leader education, working period, business scale, business type, and

company’s ages. While dependent variable is accounting information apply. In this

research, the test tool of data quality are validity test and reliability test. This research

also using classical assumption test, such as data normality test, multico-linearity test,

and heterokedastisity test. The analytical tool which used is doubled linear regression

analysis. Hypothesis test using t test, refers to regression co-efisien signification

partial test. The result of hypothesis test showed that accounting knowledge, working

period, business scale, and company’s ages has an impact on accounting information

apply. While leader education and business type has not impact significantly on

accounting information apply in the middle business which exist at Jember Regency.