THE EFFECT OF OWNER PERCEPTIONS, ACCOUNTING KNOWLEDGE, FINANCIAL LITERACY, AND BUSINESS SIZE ON THE USE OF ACCOUNTING INFORMATION IN SMES

Abstract

This study aims to determine the influence of owners’ perceptions, accounting knowledge, financial literacy, and business scale on the use of accounting information among MSMEs in the Tanjungpinang Timur subdistrict. A quantitative method was used with a sample of 374 out of 5,738 MSMEs selected through proportional random sampling and the Slovin formula. Multiple linear regression analysis indicates that, both partially and simultaneously, all four variables influence the use of accounting information. The coefficient of determination (R²) test yielded a value of 27%, meaning that the independent variables explain 27% of the variation in the dependent variable, while 73% is influenced by other factors outside the research model.