PENGARUH PENDIDIKAN PEMILIK, PENGETAHUAN AKUNTANSI PEMILIK, BUDAYA PERUSAHAAN, DAN UMUR USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UKM DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS TERHADAP UKM YANG MENGHASILKAN PRODUK UNGGULAN DI KABUPATEN BANYUMAS)

Abstract

The purpose of this study is to determine the effect of owners education, owners accounting knowledge, corporate culture, and business life partially on the use of accounting information, and the influence of these variables on the use of accounting information if it is moderated by environmental uncertainty variables, and also determine which variables are the most influential dominant on the use of accounting information.
The population in this study is the Small and Medium Enterprises (SMEs) that produce superior products in Banyumas district. Determination of the sample using purposive sampling method. The number of respondents in this study is 59 business owners. Hypothesis testing using linear regression analysis, Moderated Regression Analysist (MRA), and the elasticity test.
Based on the results of the study showed that: (1) Owners education and their accounting knowledge is significantly affects the use of accounting information, while the corporate culture and business life has no effect, (2) The uncertainty of the environment proved to moderate the influence of owners education, owners accounting knowledge, corporate culture, and business life simultaneously attempt to use accounting information, (3) Owners accounting knowledge have proven the most dominant influence on the use of accounting information.
Keywords: Owners education, owners accounting knowledge, corporate culture, business life, the use of accounting information, the uncertainty of the environment