PERSEPSI MANAJER ATAS INFORMASI AKUNTANSI KEUANGAN DAN PENGARUHNYA PADA KEBERHASILAN MENGELOLA UMKM DI MALANG

Muhammad Syahrul Bahari, Anik Malikah, Abdul Wahid Mahsuni

Abstract


ABSTRACT

The purpose of this study is to know managers' perceptions of financial accounting information and its influence on the success of managing MSMEs in Malang. The study population was all MSMEs in Malang. Samples were selected using purposive sampling and 92 MSMEs were obtained based on criteria. This study uses a moderation regression analysis. The results of this study indicate that the attitude and experience variables do not affect the success of managing MSMEs while the motivation and personality variables have an influence on the success of managing MSMEs, if the attitude, experience, motivation, and personality variables coupled with financial accounting information results have an effect on the success of managing MSME so that the variables financial accounting information can be a moderating variable.

Keywords: Manager's Perception, Financial accounting information, and the success of SMEs


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