Pengaruh Omset Usaha, Tingkat Pendidikan dan Pelatihan Akuntansi terhadap Kualitas Informasi Akuntansi pada Usaha Mikro, Kecil dan Menengah (UNJN) di Kecamatan Asemrowo Kota Surabaya (The Influence of Business Turnover, Education Level and Accounting Training on the Quality of Accounting Information in Micro, Small and Medium Enterprises (UNJN) in Asemrowo District, Surabaya City)

Asysyarofu, Intan Setyari (2022) Pengaruh Omset Usaha, Tingkat Pendidikan dan Pelatihan Akuntansi terhadap Kualitas Informasi Akuntansi pada Usaha Mikro, Kecil dan Menengah (UNJN) di Kecamatan Asemrowo Kota Surabaya (The Influence of Business Turnover, Education Level and Accounting Training on the Quality of Accounting Information in Micro, Small and Medium Enterprises (UNJN) in Asemrowo District, Surabaya City). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Kualitas informasi akuntansi atau pemahaman tentang informasi akuntansi yang kurang merupakan salah satu faktor yang menyebabkan UMKM sulit untuk berkembang bahkan sampai kegagalan yang berujung penutupan usaha. Penelitian ini bertujuan untuk menguji adakah pengaruh dari omset usaha,tingkat pendidikan, dan pelatihan akuntansi terhadap kualitas informasi akuntansi. Dalam pengumpulan data menggunakan kuesioner. Model regresi yang digunakan dalam penelitian ini adalah model regresi linear berganda dengan bantuan SPSS. Metode pengambilan sampel untuk penelitian menggunakan metode Purposive Sampling (acak) yang diperoleh sebanyak 53 pemilik/manajer UMKM di Kecamatan Asemrowo Kota Surabaya. Hasil penelitian menunjukkan bahwa variabel tingkat pendidikan dan pelatihan akuntansi berpengaruh dan signifikan terhadap kualitas informasi akuntansi pada UMKM. Sedangkan variabel omset usaha tidak berpengaruh terhadap kualitas informasi akuntansi pada UMKM. Kata kunci : UMKM, kualitas informasi akuntansi, omset usaha, tingkat pendidikan, pelatihan akuntan

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