PENGARUH PENDIDIKAN PEMILIK, MASA MEMIMPIN PERUSAHAAN, UMUR PERUSAHAAN, SKALA USAHA, DAN PARTISIPASI PEMAKAI TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI DI LINGKUNGAN UMKM KOTA MEDAN

Ennisa, (2014) PENGARUH PENDIDIKAN PEMILIK, MASA MEMIMPIN PERUSAHAAN, UMUR PERUSAHAAN, SKALA USAHA, DAN PARTISIPASI PEMAKAI TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI DI LINGKUNGAN UMKM KOTA MEDAN. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan yang di bahas pada penelitian ini yaitu apakah pendidikan pemilik/manajer, masa memimpin perusahaan, umur perusahaan, skala usaha, dan partisipasi pemakai berpengaruh terhadap penggunaan sistem informasi akuntansi (SIA) pada usaha mikro kecil dan menengah (UMKM) Kota Medan. Dan tujuan penelitian ini adalah untuk menguji secara empiris pengaruh antara variabel independen yaitu, pendidikan pemilik, masa memimpin perusahaan, umur perusahaan, skala usaha, dan partisipasi pemakai terhadap variabel dependen penggunaan sistem informasi akuntansi.Populasi pada penelitian ini adalah usaha kecil dan menengah di kecamatan Medan Denai yang terdaftar di Dinas Koperasi dan UMKM Kota Medan. Sampel dalam penelitian ini yaitu, sebanyak 40 responden dengan kriteria yang ditentukan dalam penelitian ini. Pengambilan Sampel menggunakan metode purvosive sampling. Data yang digunakan dalam penelitian ini adalah data primer, dengan cara menyebarkan kuesioner. Teknis analisis data yang digunakan adalah metode regresi berganda dengan menggunakan Uji t dan Uji F dengan bantuan SPSS.Hasil yang di peroleh dari analis data dengan taraf signifikansi 5% menunjukkan bahwa probabilitas signifikansi pendidikan pemilik (0,030 < 0,05), masa memimpin perusahaan (0,481 > 0,05), umur perusahaan (0,012 < 0,05), skala usaha (0,008< 0,05), dan partisipasi pemakai (0,042 < 0,05). sedangkan secara simultan di peroleh Probabilitasnya (0,000 < 0,05). terhadap penggunaan sistem informasi akuntansi (SIA).Dapat disimpulkan bahwa secara parsial yang tidak berpengaruh hanya masa memimpin perusahaan, sedangkan variabel lainnya berpengaruh terhadap penggunaan sistem informasi akuntansi di lingkungan usaha mikro kecil dan menengah. Namun, secara simultan terdaapat pengaruh antara pendidikan pemilik/ manajer, masa memimpin perusahaan, umur perusahaan, skala usaha, dan partisipasi pemakai terhadap penggunaan sistem informasi akuntansi di lingkungan UMKM Kecamatan Medan Denai.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorIshak, Muhammad196707062000121001
Call Number: 657 Enn p
Keywords: Sistem Informasi Akuntansi; Pendidikan Pemilik Manajer Masa Memimpin; Perusahaan; Umur Perusahaan; Skd; Usaha; Partisipansi Pemakai
Subjects: H Social Sciences > HB Economic Theory. Demography
H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
Depositing User: Mrs Intan Nurhidayati
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/14125

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