Factors affecting the utilization of computerized accounting systems in SMEs’: an empirical study In Purbalingga District

RAHMALAUDINA, NIindita (2018) Factors affecting the utilization of computerized accounting systems in SMEs’: an empirical study In Purbalingga District. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This study aims to provide empirical evidence about the utilization of computerized accounting systems of SMEs’ in Purbalingga. The population in this study were SMEs’ in Purbalingga District. The sampling method of this study used purposive sampling that are 33 SMEs’ owners in Purbalingga District. The data used in this study are primary data obtained from respondents through a questionnaire. The data analysis technique uses multiple linear regression analysis. The results showed that cost consideration, infrastructure, ease of use and accounting knowledge of SMEs’ owners had a positive effect on the use of computerized accounting systems in SMEs’ in Purbalingga. While the scale of business does not have a positive influence on the utilization of computerized accounting systems of SMEs’ in Purbalingga.

Item Type: Thesis (Skripsi)
Nomor Inventaris: C18418
Uncontrolled Keywords: SMEs, computerized accounting, cost consideration, business scale, infrastructure.
Subjects: A > A29 Accounting
S > S399 Small business
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Mrs Endang Kasworini
Date Deposited: 02 Sep 2020 02:36
Last Modified: 02 Sep 2020 02:36
URI: http://repository.unsoed.ac.id/id/eprint/5243

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