Pengaruh Umur Perusahaan, Skala Usaha dan Pengetahuan Akuntansi terhadap Penggunaan Informasi Akuntansi pada Usaha Mukro Kecil dan Menengah Kota Kendari

This research aims to determine the influence of company age, business scale and accounting knowledge on the use of accounting information in Kendari City UMKMs. The location of this research was carried out among UMKM in Kendari City. In this research, the objects of research are company age, business scale and accounting knowledge on the use of accounting information. The population in this study was 41,985 Kendari City UMKM. The sampling method used in this research was random sampling (sample randomly). This means that all individuals in the population are described as having the same opportunity to be selected as a sample, so the sample in this study is 100 respondents. The data analysis techniques used are descriptive statistics, instrument testing, classical assumptions and hypothesis testing. The results of this study conclude that (1) Company Age includes the age of the business in using accounting information and the age of the business as a basis for decision making has a significant influence on the Use of Accounting Information in Kendari City UMKM, (2) Business Scale includes the number of employees influencing the use of accounting information and the application or utilization of accounting information has a significant influence on the Use of Accounting Information in Kendari City UMKM (3) Accounting Knowledge includes using accounting information in running a business and understanding accounting in running a business has a significant influence on the Use of Accounting Information in Kendari City UMKM.