Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Pada Perusahaan Manufaktur Kecil Dan Menengah Di Indonesia  

Oleh:

Suhairi ; Rafdinal

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Andalas: Jurnal Penelitian vol. 15 no. 42 (Sep. 2003), page 199-208.

Ketersediaan

Perpustakaan PKPM Nomor Panggil: A67 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The accounting information usage in decision-making is influenced by many factors; some of them are organizatwn size, firm age, level of education, and accounting trainings followed by managers. This research was conducted to small and medium industries to prove the influence afthosefaur factors towards the accounting information usage in decision-making. The four variables significantly and simultaneously influence the accounting information usage. Partially, organization size, level of education, and acr.ounting training influence singnificantiy on accounting information preparation, however, the influence of firm age toward the accounting information usage is not significant.

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