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

Abstract

This study discusses the study and study of accounting knowledge, accounting training, owner education, business scale, company age, and organizational culture of SME owners regarding the use of accounting information in making decisions, using environmental change as a moderating variable. The sample selection method is purposive sampling. This study uses the SmartPLS Ver 2 M3 software to analyze the relationship of accounting, owner education, business scale, company age, and organizational culture to the use of accounting information using the environment as a moderating variable. Testing instruments using reflective constructs and formative constructs is done through testing two research models to see strong moderating variables (Environmental Uncertainty) increasing each variable X to variable Y. The findings of this study are accounting knowledge, accounting training, accounting training, business scale, company age and organizational culture do not influence the use of accounting information, while the owner / manager education influences the use of accounting information. An uncertain business environment cannot moderate the influence of accounting knowledge, accounting training, owner education, business scale, company age and organizational culture on the use of accounting information

The Effect of Accounting Knowledge, Business Scale, Age of Business and Organizational Culture on the Use of Accounting Information of UMKM with Moderate Environmental Uncertainty

“…Age of business is a very influential factor on the use of accounting information. In accordance with the results of the study where it can be explained that companies that have been around for 10 years or less can provide more accounting information that is very useful for use in decision making (Candra et al, 2020). Organizational culture also influences the use of accounting information.…”

“…According to (Candra et al, 2020) Whether or not the use of accounting information in the company can be determined from the maturity of the culture or habits established in the business.…”

“…Motivation theory is seen as a theory that explains the motivation that exists within a person to understand needs and weaknesses, then look for ways to meet the necessary needs so as to lead to the expected goals (Candra et al, 2020).…”

“…Environmental uncertainty that occurs in the future is difficult to predict in the industrial world. According to (Candra et al, 2020) environmental uncertainty is a very important constructual variable because it can cause planning and control activities to deal with future problems.This research was conducted on small and medium enterprises (MSMEs) in Gresik City. Based on the description of the background above, the formulation of the problem in this study is "Does accounting knowledge, business scale, business age and organizational culture affect the use of accounting information and whether environmental uncertainty moderates accounting knowledge, business scale, business age and organizational culture on the use of accounting information?…”

"Not a lot of benefits, but you can survive”, the role of technology in micro business resilience during the Covid-19 pandemic

“…The limited resources of MSME actors are a challenge for MSME actors in adjusting to environmental changes and technological adaptations that occur (Zarghami, 2021). This happened in the city of Padang where the skills and individual skills were weak as a result of weak mastery of Science and Technology (IPTEK) in a general sense and mastery of technology related products and services in a special sense (Candra et al, 2020).…”