AR-RIZKY, M.Fikrie (2018) The Effect of Owner Education, Owner Accounting Knowledge, Business Scale and Age of Business on the Use of Accounting Information on Batik SMES in Banyumas Regency. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

Accounting Information is one of the important factors in decision making for small, medium, enterprises (SMEs) in doing business. This study aims to improve owner education, owner accounting knowledge, business scale and age of business on the use of accounting information on batik SMEs in Banyumas Regency. Testing the effect of owner education, owner accounting knowledge, business scale and age of business towards the use of accounting information in SMEs is done by using multiple regression analysis. The sample in this study as many as 39 SMEs unit with sampling method based on purposive sampling. Method of collecting data on research using survey method with his instrument in the form of a closed questionnaire distributed directly to the owners of SMEs. The results show that the variable owner education, owner accounting knowledge, and business scale have a positive effect of the use of accounting information. And the variable age of business have no effect towards the use of accounting information.

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