Pengaruh Persepsi Dan Pengetahuan Akuntansi Pelaku Usaha Mikro Kecil Dan Menengah Terhadap Penggunaan Informasi Akuntansi Di Kota Denpasar

Abstract

This research aims to offer practical proof regarding how the usage of accounting information is impacted by the perceptions and accounting knowledge of micro, small, and medium enterprises (MSMEs).It employs a quantitative research approach, collecting primary data through the administration of surveys assessed through a Likert scale. The research encompasses the entire population of business entities in Denpasar City, amounting to approximately 32,476 businesses. Simple random sampling is employed as the research's The sampling technique and a sample size of 100 participants were determined using the Slovin formula. Data analysis was carried out through multiple regression analysis using SPSS version 25. The results of this study indicate that the perceptions of MSME operators do not have any effect on the utilization of accounting information within MSMEs in Denpasar City. In contrast, accounting knowledge has a positive and statistically significant influence on the use of accounting information by MSMEs in Denpasar City.