PENGARUH TINGKAT PENDIDIKAN, PENGETAHUAN AKUNTANSI DAN PELATIHAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI DIMODERASI KETIDAKPASTIAN LINGKUNGAN USAHA KECIL MENENGAH
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Published:
Apr 7, 2017
Keywords:
Education level, accounting knowledge, accounting training, accounting information, environmental uncertainty
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Abstract
The purpose of the study were to examine and analyze the influence of education level, accounting knowledge, accounting training on the use of accounting information, and to examine and analyze the environmental uncertainty as a moderating variable that influence the education level, accounting knowledge and accounting training on the use of accounting information. The number of population in this research were 514 owners of Small and Medium Enterprises (SMEs) in Surabaya. The sample selection in this research based on proportional random sampling and choosen 225 owners of the SMEs. The data collection techniques used questionnaires, interviews, and documentation. The analyze method used Structural Equation Modelling (SEM). The results showed that the education level did not significantly influence the use of accounting information. The accounting knowledge and accounting training significantly influence the use of accounting information on SMEs. The environmental uncertainty as a moderating variable moderated the influence of education level, accounting knowledge, and accounting training on the use of accounting information
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Hudha, C. (2017). PENGARUH TINGKAT PENDIDIKAN, PENGETAHUAN AKUNTANSI DAN PELATIHAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI DIMODERASI KETIDAKPASTIAN LINGKUNGAN USAHA KECIL MENENGAH. JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN, 5(1), 68–90. https://doi.org/10.26740/jepk.v5n1.p68-90
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References
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Mc Mahon, R.G.P. 2001. Business Growth and Performance and The Financial Reporting Practice of Australia Manufacturing SMEs, Journal of Small Business Management. Vol. 39. No.2. pp. 152-164.
Miliken, F.J. 1987. Three Types of Uncertainty About The Environment: State, Effect, and Response Uncertainty. Academy of Management Review. (121): 133-143.
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Spilker, Brian C., 1995. The Effect of Time Pressure and Knowledge on Key Word Selection Behavior in Tax Research. The Accounting Review. Vol.70 No. 1 pp. 49-70.
Suhairi, S. Y., Haron, H. 2004. Pengaruh Pengetahuan Akuntansi dan Kepribadian Wirausaha Terhadap Penggunaan Informasi Akuntansi dalam Pengambilan Keputusan Investasi. Simposium Nasional Akuntansi VII. Denpasar.
Undang-Undang Republik Indonesia Nomor 20 Tahun 2003. Tentang Sistem Pendidikan Nasional. Jakarta: Depdiknas.
Wahyudi, Muhammad. 2009. Analisis Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi Pada Usaha Kecil dan Menengah UKM di Yogyakarta. Semarang: Universitas Diponegoro.
Zhou, Lijuan. 2010. The Research on Issue and Countermeasures of Accounting Information of SMEs. International Journal of Business and Management. Vol.5 No. 3. Pp. 223-225.
Astuti, Sih Darmi., Widiatmoko, J. 2003. Profil Usaha Kecil Menengah UKM Jawa Tengah. Fokus Ekonomi. Vol.2 No.3, 215-228.
Badan Pusat Statistik 2014. Statistik Daerah Kota Surabaya 2014. Surabaya: BPS Kota Surabaya.
Badan Pusat Statistik. 2014. Surabaya Dalam Angka, Surabaya in Figures 2014. Surabaya: BPS Kota Surabaya.
Badan Pusat Statistik. 2014. Produk Domestik Regional Bruto Kota Surabaya 2009-2013. Surabaya: BPS Kota Surabaya.
Barbara, Orser J., Sandy Hogart-Scott, and Allan L. Riding. 2000. Performance, Firm Size, and Management Problem Solving. Journal of Small Business Management. pp.112-120.
Belkaoui, A.R. 2000. Teori Akuntansi. Jakarta: Salemba Empat.
Bonner, S.E., & Walker, P.L. 1994. The Effect of Instruction and Experience on The Acquitition of Auditing Knowledge, The Accounting Review. Vol. 69 No. 1 pp. 157-178.
Chiliya, Norman., Lombart, M.R. 2012. Impact of Level Education and Experience on Profitability of Small Grocery Shop in South Africa. International Journal Business, Management, Economic Research. Vol.3 No.1. pp. 462-470.
Darlis, Edfan. 2002. Analisis Pengaruh Komitmen Organisasional dan Ketidakpastian Lingkungan terhadap Hubungan Antara Partisipasi Anggaran dengan Senjangan Anggaran. Jurnal Riset Akuntan Indonesia. Ikatan Akuntan Pendidik Komparteman Akuntan Pendidik. Vol. VIII. No.2. September 2002. Pp. 297-313.
Departemen Koperasi dan UKM Republik Indonesia. 2012. Investasi, Tenaga Kerja, PDB, Unit UMKM di Indonesia. Jakarta: Depkop UKM.
Duncan, RB. 1972. Characteristic of Organization Environment and Perceived Environment Uncertainty, Administration Science Quartely 17: 313-327, in Gregson, Teryet.al. 1994. Role Ambiguity, Role Conflict, and Perceived Environment Uncertainty: Are the Scale Measurement Separate Construct For Accountants?, Behavioral Research in Accounting 6: 145-159.
Firmansyah, Rakhmad Ady. 2014 Analisis Faktor-Faktor yang Mempangaruhi Penggunaan Sistem Informasi Akuntansi Pada Usaha, Kecil dan Menengah Kota Malang. Jurnal Ilmiah Mahasiswa FEB UB. Vol.2 No.2.
Fisher, Cathy. 1996. The Impact of Perceived Environmental Uncertainty and Individual Difference on Management Information Requirements: A Research Note, Accounting, Organization and Society. Vol. 21. No.4. pp. 361-369.
Fitriyah, Hadiah. 2006. Analisis Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi Pada Usaha Menengah Kabupaten Sidoarjo. Surabaya: Universitas Airlangga.
Ghozali, Imam. 2006. Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit UNDIP.
Gordon, L. & Miller, D. 1976. A Contigency Framework for the Design of Accounting Information System: Accounting, Organizations and Society. 11. 59-69.
Grace, Tiana Solovida. 2003. Analisis Faktor-Faktor yang Mempengaruhi Penyiapan dan Penggunaan Informasi Akuntansi pada Perusahaan Kecil dan Menengah di Jawa Tengah. Semarang. Universitas Diponegoro.
Grande, E.U., Estebanez, R.P., Colomina, C.M. 2011. The Impact of Accounting Information System AIS on Performance Measures: Empirical Evidence in Spanish SMEs. The International Journal of Digital Accounting Research.Vol. 11. pp. 25-43.
Gudono dan Susanto. 2007. Pengaruh Intensitas Kompetisi Pasar Terhadap Hubungan Antara Penggunaan Informasi Sistem Akuntansi Managemen dan Kinerja Unit Bisnis dan Kepuasan Kerja. Simposium Nasional Akuntansi X. Makassar.
Haswell, S., & Holmes, S. 1989. Estimating The Small Business Failure Rate: A Reappraisal. Journal of Small Business Management. Vol.27. No.3. pp. 68.
Holmes, S., and Nicholls, D., 1988. An Analysis of The Use of Accounting Information by Australian Small Business. Journal of Small Business Management. 26 20. pp 57-68.
Holmes, S., and Nicholls, D., 1989. Modelling The Accounting Information Requirements of Small Business. Accounting and Business Research. Vol. 19. No. 74. Pp. 60-76.
Ihsan, Fuad. 2011. Dasar-dasar Kependidikan. Jakarta: Rineka Cipta.
Ismail, N.A., and King, M., 2005. Firm Performance and AIS Alignment in Malaysian SMEs. International Journal of Accounting Information System. Vol. 6 No.4. pp. 241-259.
Jawa Pos, 2014. Mayoritas Usaha Kecil belum Siap Pasar Bebas. Surabaya: Jawa Pos Edisi 7 Desember 2014.
Lasdi, Lodovicus & Winda Mulia, T. 2014. Companys Internal Characteristics, Environmental Uncertainty, The Use of Accounting Information, and The Performance of SMEs. Journal of Economics, Business, and Accountancy Ventura. Vol.17 No.1. pp. 105-116.
Mc Mahon, R.G.P. 2001. Business Growth and Performance and The Financial Reporting Practice of Australia Manufacturing SMEs, Journal of Small Business Management. Vol. 39. No.2. pp. 152-164.
Miliken, F.J. 1987. Three Types of Uncertainty About The Environment: State, Effect, and Response Uncertainty. Academy of Management Review. (121): 133-143.
Mitchell, F., Reid, G., and Smith, J. 2000. Information System Development in The Small Firm: The Use of Management Accounting. CIMA Publishing.
Nalukenge, Irene., Nkundabayanga, Stephen K., Tauringana, Venancio. 2012. Litercy, External User-Pressure and Quality of Accounting Information of Ugandan SMEs, in Venancio Tauringana, Musa Mangena ed.. Book series: Accounting in Africa Research in Accounting in Emerging Economies. Vol. 12 Part.A. Emerald Group Publishing Limited. Pp. 51-73.
Shields, J.F., Shelleman, J.M. 2011. Management Accounting Reports in Small Businesses: Frequency of Use and Influence of Owner Locus of Control and Goals. Small Business Institute Journal. Vol.7. pp. 29-51.
Shonhadji, N. 2009. Pengaruh Pengetahuan Akuntansi, Wirausaha Locus of Control dan Ketidakpastian Lingkungan Terhadap Penggunaan Informasi Akuntansi dalam Pengambilan Keputusan Investasi. Jurnal Ekonomi Bisnis & Akuntansi. 12.
Son, D.D., Marriot, N. and Marriot, P. 2006. Users Perception and Uses of Financial Reports of Small and Medium Companies in Transitional Economies: Qualitative Evidence From Vietnam, Qualitative Research in Accounting & Management. Vol. 3 No.30 pp. 218-235.
Spilker, Brian C., 1995. The Effect of Time Pressure and Knowledge on Key Word Selection Behavior in Tax Research. The Accounting Review. Vol.70 No. 1 pp. 49-70.
Suhairi, S. Y., Haron, H. 2004. Pengaruh Pengetahuan Akuntansi dan Kepribadian Wirausaha Terhadap Penggunaan Informasi Akuntansi dalam Pengambilan Keputusan Investasi. Simposium Nasional Akuntansi VII. Denpasar.
Undang-Undang Republik Indonesia Nomor 20 Tahun 2003. Tentang Sistem Pendidikan Nasional. Jakarta: Depdiknas.
Wahyudi, Muhammad. 2009. Analisis Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi Pada Usaha Kecil dan Menengah UKM di Yogyakarta. Semarang: Universitas Diponegoro.
Zhou, Lijuan. 2010. The Research on Issue and Countermeasures of Accounting Information of SMEs. International Journal of Business and Management. Vol.5 No. 3. Pp. 223-225.