PENYELENGGARAAN DAN PENGGUNAAN INFORMASI AKUNTANSI….




  • PENGARUH PENYELENGGARAAN DAN PENGGUNAAN INFORMASI AKUNTANSI TERHADAP PERSEPSI PENGUSAHA KECIL ATAS INFORMASI AKUNTANSI : SUATU RISET EKSPERIMEN

    MARGANI PINASTI

    Universitas Jenderal Soedirman Purwokerto

    ABSTRACT

    This research examines the effect of doing accounting process and using accounting information on small businessman’s perception on accounting information, using experiment method. Experimental design used is two-group posttest-only design. Research subjects of this experiment consists of 46 small business in Central Java, using purposive sampling method.

    The result shows that doing accounting process and using accounting information empirically have an effect on small businessman’s perception on accounting information. T test result shows that experiment group subjects’ perception (after treatment/stimulus) significantly differ from control group subjects’ perception. This posttest outcome difference between the groups is due to the treatment/stimulus of doing accounting process and using accounting information, and not because of group differences prior to the experiment. The results from anova test shows that the two groups is equivalent prior to the experiment. Discriminant analysis results shows that the effect of doing accounting process and using accounting information on small businessman’s perception on accounting information is larger than the effect of individual differences on small businessman’s perception on accounting information.

    Keywords: small business, perception, accounting information, experiment method.

    * Simposium Nasional Akuntansi 10 – Makassar

    Link Download Full Jurnal SNA :

    #download/8594815/AMKP-09.pdf.html

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