PENGARUH KARAKTERISTIK INTERNAL PERUSAHAAN DENGAN STIMULAN KEBIJAKAN PEMERINTAH TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA PERUSAHAAN KECIL DI KOTA MATARAM

  • Ni Nyoman Yuliati Sekolah Tinggi Ilmu Ekonomi AMM Mataram Nusa Tenggara Barat
Keywords: accounting information, internal factors and government policies

Abstract

This study aims to examine the influence of internal factors (such as, owners’ commitment,
training, employees’ competence and teamwork) and government policies, functioning as the
moderate variable, on the utilization of accounting information.
This study employed a quantitative approach, in which the subject of the research study was
focused on small manufacturing businesses. Initially the researcher wanted to use all of the subjects
to be the respondents of the study. However, out of the total 48 small business people contacted,
only 42 people completed and returned the questionnaires. The collected data was then analyzed
using Moderating Regression Analysis (RMA).
The resulting model and the test of significance found that the internal factors significantly
influencing the use of accounting information in small businesses were owners’, their levels of
education, training, and employees’ competence. The external factors, i.e. government policies,
which served as a moderate variable in this study, were negligible because these factors proved to
become insignificant stimulants that influenced the internal factors in the utilization of accounting
information.

Published
2015-07-21