PENGARUH JIWA KEWIRAUSAHAAN DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA MAHASISWA UNHI DENPASAR

  • Julia Emas Putria Wijaya Universitas Hindu Indonesia
  • Cokorda Gde Bayu Putra Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v2i3.1827
Keywords: Keywords : entrepreneurial spirit, accounting knowledge, the use of accounting information.

Abstract

This research has two objectives. First, to determine the effect of an entrepreneurial spirit on the use of accounting information. Second, to determine the effect of accounting knowledge on the use of accounting information. Primary data used is in the form of online questionnaires. The samples in this study used Slovin formula and stratified random sampling method, with a sample of 66 respondents who were students of the 2017 UNHI Denpasar accounting study program. Data analysis used multiple linear regression analysis techniques to answer the problems of this study with help of the SPSS program. Based on the results of the analysis, it was found that the entrepreneurial spirit variable had no effect on the use of accounting information. Meanwhile, accounting knowledge affects the use of accounting information.

Published
2021-07-26
How to Cite
Wijaya, J. E. P., & Putra, C. G. B. (2021). PENGARUH JIWA KEWIRAUSAHAAN DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA MAHASISWA UNHI DENPASAR. Hita Akuntansi Dan Keuangan, 2(3), 437-447. https://doi.org/10.32795/hak.v2i3.1827
Issue
Vol. 2 No. 3 (2021): Hita Akuntansi dan Keuangan
Section
Articles

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