Company�s internal characteristics, environmental uncertainty, the use of accounting information, and the performance of SMEs

Abstract

Accounting information allows management to implement strategies and operational activities which are necessary to achieve the objectives of the organization as a whole, including on Small and Medium Enterprises (SMEs). Many SMEs have difficulty in understanding the accounting information well, whereas the accounting information plays an important role in creating the flow of financial information to support sur- vival or going concern of the SMEs. This study has two objectives. First, to determine the effect of knowledge of accounting, business scale, business experience, and types of businesses on the use of accounting information with the environmental uncertainty as a moderating variable on SMEs in Surabaya and Sidoarjo, second, to determine the effect of the use of accounting information on the performance of SMEs. The result shows that knowledge of accounting, business scale, and business experience affect the use of accounting information. However, the variable of type of business does not affect the use of accounting information. The result of hierarchical regression analysis shows that the variable of environmental uncertainty strengthens the efffect of the variables of knowledge of accounting, business experience, and type of business on the use of accounting information. However, the environmental uncertainty does not strengthen the effect of business scale on the use of accounting information. The test result also shows that the use of accounting information can improve the performance of SMEs.

Efforts to enhance SMEs' motivation and performance through environmental uncertainty in Aceh Province

“…Based on the results of data analysis, Environmental Uncertainty does not directly have a significant effect on the motivation of SMEs perpetrators. The results of this study are not in line with the results of research (Lasdi and Mulia, 2014;Lo and Shiah, 2016;Ahammad et al, 2021), which states that business Environmental Uncertainty has a significant influence in increasing business motivation. The results of this study also emphasize that when the business environment is full of uncertainty, it encourages every business person to work harder in maintaining sales targets.…”

Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi dengan Ketidakpastian Lingkungan Bisnis Sebagai Variabel Moderasi (Pada UKM di Kota Padang)

“…Berdasarkan hasil olahan data yang diperoleh maka hipotesis 4 tidak didukung maka Skala Usaha tidak berpengaruh positif terhadap penggunaan informasi akuntansi. Hasil penelitian ini sejalan dengan penelitian Novianti dkk (2018), tetapi penelitian ini tidak sejalan dengan penelitian yang dilakukan Fuad (2013) dan Lasdi (2014). Penelitian ini mengungkapkan bahwa skala usaha pada UMKM di kota Padang masih tergolong kecil, sehingga pengaruhnya untuk menggunakan informasi akuntansi pun sangat kecil dan juga hal ini berarti besar kecilnya skala usaha tidak mempengaruhi penggunaan informasi akuntansi pada pelaku UMKM di Kota Padang jika tidak diimbangi dengan persepsi pelaku UMKM tentang akuntansi dan pengetahuan akuntansi yang baik.…”

Factors Affecting The Use Of Accounting Information With Environmental Uncertainty As A Moderating Variable

“…According to (Lasdi & Mulia, 2014); (Ponisciakova et al, 2015); (Shamki & Alulis, 2016) The use of accounting information has a good impact on decision-making and performance improvement. In line with the theory, namely the theory of motivation that supports MSMEs to use information systems.…”