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ANALYSIS OF FACTORS

AFFECTING THE USE OF


ACCOUNTING INFORMATION IN
SMEs
( Survey on SMEs in Banyumas Regency

BACKGROUND
Most of small entrepreneurs in Indonesia do not
hold and use accounting information in the
management of business. Small entrepreneurs
perceive that the accounting process is not
important enough.

PROBLEM STATEMENTS
Does owner/managers educational level affect the use of
accountting information in SMEs?
Does business scale affect the use of accounting
information in SMEs?
Does business age affect the use of accounting
information in SMEs?
Does accounting knowledge affect the use of accounting
information in SMEs?

RESEARCH MODEL
Owner/manager
education background

Business scale

Business age

Accounting
knowledge

The use of accounting


information

RESEARCH METHODS
1. Research Type
Quantitative research

2.Research Object
Owner/managers education
background,
Business scale,
Business age,
Accounting knowledge, and
The use of accounting information

3. Research Location
Banyumas Regency
4. Population and Sample
Owners/managers of 100 SMEs

RESULTS AND DISCUSSION


Reliability Test

Validity Test Result


Items

rstatistic

1
2
3
4
5
6
7
8
9
10
11
12

0.723
0.711
0.786
0.885
0.870
0.828
0.789
0.821
0.757
0.836
0.886
0.807

rtable

(Confidence
Level of 95%)
0.374
0.374
0.374
0.374
0.374
0.374
0.374
0.374
0.374
0.374
0.374
0.374

Judgme
nt

Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid
Valid

Reliability Statistics
Cronbach's
Alpha
.952

N of Items
12

The reliability coefficient


(rtotal) (0.952)
>
The cut of value (0.600)

Classical Assumption Testing


Multicollinearity Test Result

Normality Test Result

No

Variable

Standardized
Residual

No

Kolmogoro
v Smirnov
Value

Asym
p. Sig.

Judgment

0.805

0.536

Normal

1
2
3
4

Variables
Educational level (X1)
Business scale (X2)
Business age (X3)
Accounting knowledge
(X4)

VIF
Value

Judgment

1.788
1.076
1.698

No multicollinearity
No multicollinearity
No multicollinearity

1.306

No multicollinearity

Heteroscedasticity Test Result


No
1

Variabeles
Educational level (X1)

Sig.

Judgment

0.886

No heteroscedasticity

Business scale (X2)

0.299

No heteroscedasticity

Business age (X3)

0.247

No heteroscedasticity

Accounting knowledge (X4)

0.064

No heteroscedasticity

Multiple Regression Analysis


Y = 1.069 + 0.187X1 + 0.103X2 + 0.150X3 + 0.314X4

No
.

Variables

Regression
Coefficient

tstatistic

ttable

Sig.

1.

Educational level (X1)

0.187

2.720

>

1.985

0.008

2.

Business scale (X2)

0.103

2.355

>

1.985

0.021

3.

Business age (X3)

0.150

2.148

>

1.985

0.034

4.

Accounting knowledge (X4)

0.314

5.542

>

1.985

0.000

Constant
= 1.069
Coef. of Determination = 0.537
F statistic
= 27.590

Coefficient of Determination

Goodness of Fit
The coefficient of determination
Model Summary
Model
1

R
R Square
a
.733
.537

Adjusted
R Square
.518

Std. Error of
the Estimate
.46780

a. Predictors: (Constant), Accounting Knowledge (X4),


Business Scale (X2), Business Age (X3), Educational
Level (X1)

The coefficient of determination is 0.537. It means that use of accounting


information variable can be explained by educational level, business scale,
business age and accounting knowledge variables of 53.70 percent

F-test

Rejection Area
of H0

Acceptance Area of H0

table

= 2.45

statistic

= 27.590

T-test

tX3 = 2.148
tX2 = 2.355
tX1 = 2.720

Acceptance Area

tX4 = 5.542

of H0
Rejection Area

Rejection Area

of H0

of H0
t

tabel

= -1.985

tabel

= 1.985

Limitation of Study
To find out the direct effect of educational level,
business scale, business age as well as accounting
knowledge on use of accounting information.

Conclusion
Educational level has a significant effect on use of
accounting information.
Business scale has a significant effect on use of
accounting information.
Business age has a significant effect on use of
accounting information.
Accounting knowledge has a significant effect on use of
accounting information.

Implication
1. As an effort to increase the use of accounting
information, owner/manager of SMEs in Banyumas
Regency needs to pay attention on their educational
level, business scale, business age and accounting
knowledge.
2. Further research can expand the studies by using the
other independent variables and develop the research
model by adding the mediator or moderator variables

THANK
YOU