#Artikel ini dipresentasikan pada seminar Penelitian Dosen Perguruan Tinggi Kopertis Wilayah VII Jawa Timur pada tanggal 15-16 Desember 2009 yang diselenggarakan oleh Kopertis Wilayah VII Jawa Timur
Nur Diana
Universitas Islam Malang
Abstrak
This study aims to test the
influence of accounting knowledge, achievement motivation, locus of control,
business experience and scale of the use of accounting information. Besides, in
this study also tested whether environmental uncertainty acts as a moderating
variable affecting the relationship variable accounting knowledge, achievement
motivation, locus of control, business experience and scale with the use of
accounting information. Research sample was taken from the SMEs are located in
the region of Malang city with a total of 73 respondents of the respondents and
the test using a simple linear regression analysis and Moderated Regression
Analysis and dissemination of data obtained through questionnaires. The results
showed that knowledge of accounting, achievement motivation, locus of control,
business experience and scale significant positive impact on the use of
accounting information. More results from this test showed the uncertainty of
the environment that acts as a moderating influence Quasi relationship achievement motivation, locus of
control and business experience with the
use of accounting information. The results of this study are consistent with
the results of research Bonner & Walker (1994), Spilker (1995), Holmes
& Nicholls (1988), Rachman & Mc Cosh (1976), zmud (1979), Rahman &
Mc. Cosh (1971), Riyanti (2003), Suhairi, Yahya & Haron (2004), Fitriyah
(2006).
Keywords: knowledge of accounting, achievement motivation, locus of control, business experience and scale of the use of accounting information. Untuk melihat artikel ini selengkapnyadapat dilihat pada:http://www.4shared.com/office/4GXmQGC4/analisis_Hubungan_Interaksi_Ke.html?refurl=d1url
Keywords: knowledge of accounting, achievement motivation, locus of control, business experience and scale of the use of accounting information. Untuk melihat artikel ini selengkapnyadapat dilihat pada:http://www.4shared.com/office/4GXmQGC4/analisis_Hubungan_Interaksi_Ke.html?refurl=d1url
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