PENGARUH MASA MEMIMPIN, TINGKAT PENDIDIKAN, DAN PELATIHAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI (Studi Kasus Pada Usaha Mikro Kecil dan Menengah di Kota Ambon)

Abstract

The purpose of this study was to determine the effect of tenure, level of accounting education, and training on the use of accounting information. This research is quantitative study using primary data obtained through distributing questionnaires to 50 micro small and medium enterprises. Data collection techniques in this study used observation and questionnaire techniques. Data analysis techniques in this study used descriptive statistical test, instrument test, classical assumption test and hypothesis testing. Data processing in this study uses the SPSS application to process data. The results of the study prove that leadership period has a positive and significant effect on the use of accounting information where the T test is thitung 2,262 > ttabel 1.676 and significant value is 0,028 < 0,05 meaning that there is a significant positive effect between leadership periode on the use of accounting information.

Keywords: leadership period, education level, accounting training and use of accounting information