2020
DOI: 10.33087/ekonomis.v4i2.146
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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 us… Show more

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Cited by 13 publications
(31 citation statements)
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“…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.…”
Section: Introductionsupporting
confidence: 86%
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“…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.…”
Section: Introductionsupporting
confidence: 86%
“…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.…”
Section: Discussionmentioning
confidence: 99%
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“…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).…”
Section: Introductionmentioning
confidence: 99%