The Influence of Owner Education Levels, Owner Accounting Knowledge, Business Scale, and Business Age on the Use of Accounting Information in Msme’s in Wonogiri

Abstract

This research aims to determine The Influence of Owner Education Levels, Owner Accounting Knowledge, Business Scale, and Business Age on the Use of Accounting Information in MSMEs in Wonogiri Sub-district. The method of data collection conducted in this study is a survey method with a questionnaire. This research was conducted at Regional Wonogiri regency. The dependent variable of this study is owner education levels, owner accounting knowledge, business scale, and business age. The sample in this study amounted to 45 samples and Research is quantitative which uses an analytical approach descriptive. The level of education has a significant influence on the use of accounting information, accounting knowledge has a significant influence on the use of accounting information, business scale does not have a significant influence on the use of accounting information, business age has a significant influence on the use of accounting information, accounting knowledge has the most influence dominant to the use of accounting information in Micro, Small and Medium Enterprises (MSMEs) in Wonogiri District.

The use of accounting information with environmental uncertainty as moderating variable

“…Company age is the time a business has been established (Hananto et al, 2020). Company age within MSMEs is crucial in shaping their inclination toward utilizing accounting information.…”

“…Consequently, these seasoned MSMEs emphasize the importance of accounting information to facilitate the seamless functioning of their business. The wealth of experience accumulated over time underscores the crucial role that accounting information plays in ensuring the efficiency and success of their operations (Alfian & Tresna, 2017;Dewi & Restika, 2018;Ernawati, 2017;Hananto et al, 2020;Nirwana & Purnama, 2019;Rahman & Kasdi, 2016;Setiawan, 2019;Susilawati et al, 2017;Yuniarsih & Yuristanti, 2018). Based on the theory and previous research, it can be hypothesized as follows:…”

“…The difficulty of MSMEs in using accounting information can be influenced by several factors, including environmental uncertainty (Shirlyani et al, 2018), business scale (Susilawati et al, 2017), company age (Hananto et al, 2020;Kurniawan et al, 2020), organizational culture (Baroroh et al, 2020;Yolanda et al, 2020), and leading period (Susilawati et al, 2017). Environmental uncertainty has become intriguing, especially due to the COVID-19 pandemic, which has made it challenging to control environmental conditions effectively (Purwono, 2020).…”

“…In addition to business scale, the use of accounting information is also influenced by the company age (Hananto et al, 2020;Kahsay, 2019). Older MSMEs use accounting information more in making decisions (Hananto et al, 2020).…”

“…In addition to business scale, the use of accounting information is also influenced by the company age (Hananto et al, 2020;Kahsay, 2019). Older MSMEs use accounting information more in making decisions (Hananto et al, 2020). However, several studies find evidence that company age does not affect the use of accounting information (Nafsiah & Birahma, 2019;Pasaribu, 2018;Rikah, 2019).…”