The use of accounting information: what are things that influence it?

Ditya Permatasari, Ditya, Nawirah, Nawirah and Aprilianti, Adinda Putri (2023) The use of accounting information: what are things that influence it? Presented at The 9th International Conference of Islamic Economics and Business (ICONIES 2023), 31 Aug 2023, Malang.

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Abstract

The widespread growth of online shops, which are sales conducted through the internet, can contribute to the emergence of a digital economy, providing evidence of the advancement of information technology. In Indonesia, online shop businesses have witnessed remarkable growth in the digital service sector, surpassing the convenience offered by traditional stores. This research aims to examine the impact of Business Owner's Perception, Accounting Knowledge, and Business Scale on the utilization of Accounting Information among students from the Faculty of Economics at Maulana Malik Ibrahim State Islamic University, Malang, who operate online shop businesses. The research methodology employed in this study is quantitative in nature, employing a descriptive approach. Data collection is carried out through the distribution of questionnaires. The population of this study consists of all students from the Faculty of Economics at Maulana Malik Ibrahim State Islamic University, Malang. The sample size of 48 respondents is selected using non-probability sampling, specifically the purposive sampling method. The collected data will be analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression tests. The findings of this study indicate that owner's perception and business scale significantly influence the utilization of accounting information in online shop businesses. However, the variable of accounting knowledge does not have a significant effect on the utilization of accounting information in online shop businesses. In conclusion, higher owner perception and business scale positively impact the utilization of accounting information among online shop business owners.

Item Type:	Conference (Paper)
Keywords:	accounting information; accounting knowledge; business scale; online shop; owner perception
Subjects:	14 ECONOMICS > 1402 Applied Economics > 140207 Financial Economics
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Ditya Permatasari Subandi
Date Deposited:	19 Sep 2023 15:57

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