PENGARUH KEPEMILIKAN KELUARGA DAN ORIENTASI KEWIRAUSAHAAN TERHADAP PERENCANAAN AKUNTANSI PADA UKM DI SEMARANG

Abstract

This study aims to examine the effect of family ownership in an SME and entrepreneurial orientation on the use of accounting planning in SMEs. Therefore this study will examine how family ownership and entrepreneurial orientation correlate with the use of short-term planning and long-term planning in SMEs. The design / methodology in this study will analyze 69 samples of food sector SMEs in Semarang, using a multivariate regression analysis. The results of this study found that family SMEs use planning less than non-family SMEs. This study also found that entrepreneurial orientation had a positive effect on the use of planning in the SME food sector in Semarang

Keywords: SMEs, Family Business, Management Accounting, Entrepreneurship, Planning