The Effect of Accounting Knowledge, Business Experience and Work Motivation on the Perception of Financial Report Usage

Authors

  • Fifitri Ali Politeknik Caltex Riau
  • Vivin Rahmadayanti Politeknik Caltex Riau

DOI:

https://doi.org/10.59086/ijest.v3i4.410

Keywords:

Accounting Knowledge, Business Experience, Financial Statement, Work Motivation

Abstract

The purpose of this study was to examine the effect of work motivation, accounting knowledge and   business   experience   on the use of accounting information for SMEs in Tegal Regency. This research is a type of quantitative research. The population used in this study was 385 SMEs in Tampan District. The sampling method used is purposive sampling. From these data obtained 118 respondents. The variables of this study consist of accounting knowledge, business experience), work motivation as independent variables, and perceptions of the use of financial statements as the dependent variable, with an ordinal measurement scale. The analytical method used is descriptive analysis, classical assumption test, multiple linear regression analysis, t test and coefficient of determination. The results of this study are accounting knowledge, business experience and work motivation have a significant effect on the perception of the use of financial reports.

References

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Published

2024-12-30

How to Cite

Ali, F., & Rahmadayanti , V. (2024). The Effect of Accounting Knowledge, Business Experience and Work Motivation on the Perception of Financial Report Usage . International Journal Of Economics Social And Technology, 3(4), 111–116. https://doi.org/10.59086/ijest.v3i4.410

Issue

Vol. 3 No. 4 (2024): December 2024

Section

Artikel

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Copyright (c) 2024 Fifitri Ali, Vivin Rahmadayanti

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This work is licensed under a Creative Commons Attribution 4.0 International License.

International Journal Of Economics Social And Technology under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.