ANALISIS TINGKAT PENDIDIKAN, PENGETAHUAN AKUNTANSI, PENGALAMAN USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA PELAKU UMKM DI KOTA SURAKARTA

Abstrak

Abstract: This study aims to analyze the effect of education level, accounting knowledge, and business experience, both partially and simultaneously, on the use of accounting information among MSME actors in Surakarta City. This research is a quantitative associative study with data collection through structured questionnaires distributed to MSME owners or managers in Surakarta City. From a population of 11,157 respondents, a sample of 100 respondents was obtained using the Slovin formula. The data analysis methods used include classical assumption tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R Square) with the assistance of the SPSS 25 program. The results show that, partially, education level, accounting knowledge, and business experience have a positive and significant effect on the use of accounting information, with the t-value of all three variables exceeding the t-table value of 1.985 and the significance values of all three variables being below 0.05. The Adjusted R Square value indicates that the combined contribution of education level, accounting knowledge, and business experience is able to explain 63.5% of the variation in the use of accounting information.

Keywords: Education Level, Accounting Knowledge, Business Experience, Use of Accounting Information, MSMEs.