| dc.description.abstract | MSME is a major contributor to the economy of Indonesia. The growth of
MSME provides significant benefits towards the economy of Indonesia. The
purpose of this study is to empirically examine: (1) the effects of Accounting
Knowledge on the Use of Accounting information/(UAI), (2) the effects of
Accounting Training on the UAI, (3) the effects of Business Age on the UAI, (4)
the effects of Business Turnover on the UAI, (5) the effects of Education Level on
the UAI, (6) the effects of Motivation of Use on the UAI, and (7) the influence of
Gender in moderating relationship between, Accounting Knowledge, Accounting
Training, Business Age, Business Turnover, Education Level, Motivation of Use
towards the UAI of MSME in Yogyakarta. The sample of this study amounted to
165 respondents of MSME owner in Sleman. Data analysis in the form of
Structural Equation Model (SEM) equations with the help of SmartPLS
application. The results of this study are: (1) Accounting Knowledge does not
have impact towards Use of Accounting Information/UAI, (2) Accounting
Training does not have impact towards UAI, (3) Business Age does have positive
and significant effect towards UAI, (4) Business Turnover does not have impact
towards UAI, (5) Education level does not have impact towards UAI, (6)
Motivation of Use have positive and significant effects towards UAI, (7) Gender
does not moderate the relationship. | en_US |
