PENGARUH PERSEPSI PELAKU UMKM TENTANG AKUNTANSI, PENGETAHUAN AKUNTANSI, SKALA USAHA, DAN UMUR USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KOTA PALEMBANG

This study aims to determine whether the perception variables of MSME actors regarding accounting, accounting knowledge, business scale, and business age have an influence on the use of accounting information on MSMEs in Palembang. The theory used in this study is Planned Behavior Theory. The population used is all MSMEs in the city of Palembang. The sample in this study is as many as 100 MSMEs in the city of Palembang. The analysis technique used in explaining the influence between dependent independent variables is multiple linear regression. The results showed that the perception variables of MSME actors on accounting influence the use of accounting information, accounting knowledge variables influence the use of accounting information, business scale variables do not affect the use of accounting information, and business age variables influence the use of accounting information. Keywords: Perception of MSME actors regarding accounting, Accounting Knowledge, Business Scale, and Age of Business Against the Use of Accounting Information