Pengaruh Pengetahuan Akuntansi, Motivasi Kerja, Good Corporate Governance, Dan Skala Usaha Terhadap Penggunaan Informasi Akuntansi

Abstract

Tourism in Bali is currently developing very rapidly. In the midst of its development, the existence of the tourism sector needs to be supported by the availability of adequate accommodation such as hotels, restaurants, travel agents, spas and others to meet the needs of tourists. One of the accommodation facilities that is currently growing rapidly is the spa business. This study aims to determine the effect of accounting knowledge, work motivation, good corporate governance and business scale on the use of accounting information in spa companies in Kuta District, Badung-Bali. The population in this study is the owner / manager / cashier of the spa in Kuta District, amounting to 90 spa companies. In this study using a saturated sample, because all members of the population were sampled as many as 90 respondents consisting of spa owners / managers / cashiers in Kuta District. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that accounting knowledge has a positive and significant effect on the use of accounting information in spa companies in Kuta District, Badung-Bali. Work motivation has a positive and significant effect on the use of accounting information in spa companies in Kuta District, Badung-Bali. Good corporate governance has a positive and significant effect on the use of accounting information on spa companies in Kuta District, Badung-Bali. Business scale does not affect the use of accounting information on spa companies in Kuta District, Badung-Bali.

The Effect of Accounting Knowledge and Education Level on MSME Performance with the Application of Accounting Information Systems and Understanding of SAK EMKM as Intervening Variables

“…As a result, many of them still operate their businesses without an accounting information system in place. Therefore, the findings of this study contradict earlier research that was done by (Andarist, 2021;Fithoriah & Pranaditya, 2017;Pondawa dan Dewi, 2020).…”

“…Similar to financial management, if it is based on an accounting information system, the resultant financial reports are highly useful when making choices for the continuation of its company in addition to making the process of creating financial reports easier. Consequently, the results of this study's findings may supplement and reinforce earlier research (Andarist, 2021;Fithoriah & Pranaditya, 2017;Pondawa dan Dewi, 2020). • Data supporting the sixth hypothesis showed that education level had no impact on how accounting information systems were used.…”

“…As a consequence, many of them continue to run their companies without an established accounting information system. Thus, the findings of this study undermine earlier research that was done by (Andarist, 2021;Fithoriah & Pranaditya, 2017;Pondawa dan Dewi, 2020). • To prove the fourth hypothesis, understanding SAK EMKM is proven to have no effect on MSME performance.…”

“…The 17 MSME players' accounting expertise will be valuable in building information systems for their companies. One advantage is that financial reports provide business owners access to financial ratios, allowing them to determine whether or not their company's financial situation is sound (Pondawa dan Dewi, 2020). Thus, it may be said that accounting expertise affects how accounting information systems are used.…”

Pengaruh Pengetahuan Akuntansi, Tingkat Pendidikan, Latar Belakang Pendidikan Dan Motivasi Kerja Terhadap Penggunaan Informasi Akuntansi Pada Pelaku Umkm Di Kota Bima

“…Faktor keempat adalah motivasi kerja, dimana Andriyan et al, (2021), Handayani et al, (2020), Riyadi & Rismawandi (2016), Pamungkas & Pardi (2022), Pondawa & Dewi (2020), Perliana (2022), dalam penelitian yang dilakukannya menyimpulkan bahwa motivasi kerja berpengaruh terhadap penggunaan informasi akuntansi. Dan inkonsisten dengan hasil penelitian yang dilakukan oleh Zakiah (2020), Nurhayati et al, (2022), Puspita & Pramono (2019), Allo (2022), Wibowo (2022), dalam penelitian yang dilakukannya menyimpulkan bahwa motivasi kerja tidak memengaruhi penggunaan informasi akuntansi.…”