ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH DI KOTA MALANG

Abstract

This research aims to know the influence of educational background, type of business, the business experience, business scale, accounting training against the use of accounting information systems in small and medium enterprises in the city of Malang. In this study, a sample of the intended recipients are the owners/managers of small and medium enterprises which have registered Diskop and UMKM in Malang City. The Data can be processed by 84 respondents of small and medium entrepreneurs. The techniques used to test the research data is testing a structural model with smart PLS software. Constructs used in this study is background education, type of business, the business experience, business scale, accounting training,and use of accounting information systems . Analytical results of the analysis for this model shows that the construct of background education, type of business, the business experience, business scale, accounting training simultaneously influence significantly to the use of accounting information systems. While partially variable indicates that the educational background of managers/owners, type of business, the business experience, business scale and accounting training effect significantly against the use of accounting information systems.

Kewords: Small and medium enterprises, the use of accounting information systems, educational background, type of business, the business experience, business scale, accounting training