PENGARUH PENDIDIKAN AKUNTANSI, PELATIHAN AKUNTANSI, SKALA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KABUPATEN KEDIRI

Abstract

This research aims to determine the influence of accounting education, accounting training, business scale on the use of accounting information. This type of research is quantitative causality research. The population in this research is MSMEs in the craft sector in Kediri Regency. The sampling method used was non-probability sampling using purposive sampling technique. Based on the specified sample criteria, the sample in this study was 43 respondents. In this research the independent variables are Accounting Education (X1), Accounting Training (X2) and Business Scale (X3), while the dependent variable is the use of Accounting Information in MSMEs (Y). The results of this research show that the variables accounting education and business scale influence the use of accounting information, while the accounting training variable does not influence the use of accounting information.