PENGARUH PENDIDIKAN, UMUR PERUSAHAAN, DAN PELATIHAN AKUNTANSI TERHADAP PENERAPAN INFORMASI AKUNTANSI PENGUSAHA UMKM

Abstract

This research aims to examine the influence of educational level, firm age and accounting training on the
application of accounting information of small and medium entrepreneurs through a quantitative research with
the distribution of questionnaires distributed to the respondents, with the number of samples are 50
respondentswho are the owners or managers of small and medium enterprises in Surabaya City. Analytical
methods used are multiple linear regression analysis and classical assumption test using SPSS tool. From a
classical assumption test, the result of multicollinearity free regression model, no heterodasticity, and also
normal distribution. The results of the reliability test shows a reliable model and from result of examination
which done show that level of education and training of accountancy have significant influence to the use of
accounting information, while company age have no significant influence to theuse of accounting information of
small medium business actors.
Keywords: level of education, company age, accounting training, application of accounting information, small
and medium enterprises