ARTICLE
TITLE

Analisis Faktor-Faktor yang Mempengaruhi Persepsi Atas Informasi Akuntansi Keuangan Serta Keberhasilan dalam Mengelola Perusahan Kecil dan Menengah (Studi Empiris Pada UMKM Industri Makanan di Wonosobo)

SUMMARY

In order to overcome the problem of economic inequality and social inequality, a strategic step is grow and develop small businesses that have the characteristics of, among others, technology is simple, and is able to absorb the labor force so as to realize equal opportunity to strive and income distribution. In addition, small businesses are sub sectors of economic activity plays an important role in strengthening macroeconomic structure. In the Indonesian economy, the role and contribution of entrepreneurs on the scale of small and medium enterprises is very large, not only in terms of employment which exceeds 90%, but its contribution to GDP Indonesia more than 50%, (Ministry of Cooperatives and SMEs 2014).This study aims to prove the influence of attitude, personality, motivation, experience the perception of entrepreneurs on financial and accounting information to prove the influence of employers' perception on the use of financial accounting information to business success. Research was conducted on SME food industry in Wonosobo regency. Sampling of the population using purposive sampling method The samples in this study using purposive sampling technique is a technique take samples with specific criteria. The number of samples in this study were 45 SME food. The analysis tool used is multiple linear regression.The results of this study indicate that the attitude positive effect on the perception of entrepreneurs on the use of financial accounting information. Personality positive effect on the perception of entrepreneurs on the use of financial accounting information. Motivation positive effect on the perception of entrepreneurs on the use of financial accounting information. Experience positively affects the perception of entrepreneurs on the use of financial accounting information. Perception of entrepreneurs on the use of financial accounting information positive effect on business success. Keywords : Attitude, personality, motivation, experience, education, perception of financial accounting information, business success

 Articles related

Setyo Adi Wibowo, Nugroho SBM    

AbstrakAnalisis faktor-faktor produksi industri pengolahan menjadi aspek penting dalam meningkatkan nilai tambah antar sektor dan berkontribusi besar pada sektor PDRB dalam pembangunan ekonomi regional. Kerjasama antar daerah dapat memicu terkonsentrasin... see more


Hendrik Widiyanto, Edy Yusuf Agung Gunanto, Nugroho SBM    

Kabupaten Magelang  merupakan salah satu penghasil tembakau terbesar di Jawa Tengah, salah satu yang menghasilkan produksi ada di Desa Munggangsari, Kecamatan Kaliangkrik, Kabupaten Magelang. Tujuaan penelitian ini untuk mengetahui faktor apa saja y... see more


Imanuel Parluhutan Mangasi Nainggolan, Monica Weni Pratiwi    

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi kinerja keuangan perusahaan. Faktor-faktor tersebut diproksikan menjadi konservatisme akuntansi, konvergensi International Financial Reporting Standard, dan struktur modal. Sampel... see more


Anjas Risnu Utari Anita Primadani Lely Nurlaela    

Di Indonesia, kemiskinan masih menjadi isu yang sangat krusial. Walaupun angka kemiskinan menurun, tetapi faktanya masih banyak orang yang berada pada garis kemiskinan sehingga apabila ada goncangan ekonomi akan sangat rentang kembali lagi ke bawah garis... see more


Titik Aryati    

The purpose of this research is to know and analyze the factors that have effect corporate taxpayer compliance, especially the corporate taxpayer in KPP Pratama Cengkareng, west Jakarta. Research design is survey research using questionaire as research i... see more