Artikel Ilmiah : C1L010021 a.n. ZULFIKRI BAIQUNI ASTOMI
| NIM | C1L010021 |
|---|---|
| Namamhs | ZULFIKRI BAIQUNI ASTOMI |
| Judul Artikel | ANALYSIS OF FACTORS INFLUENCING THE USE OF ACCOUNTING INFORMATION : MODIFIED THEORY OF PLANNED BEHAVIOR (TPB) (SURVEY ON SMEs IN TEGAL REGENCY) |
| Abstrak (Bhs. Indonesia) | The aim of this study was to determine the significant influence of attitudes,subjective norms, perceived behavioral control and moral obligation on the use of accounting information on SMEs. The research was conducted at the area of SMEs in Tegal Regency. The target population of this study was the owners or managers of SMEs who produce superior products in the central of 6 Shutlle Cock, Central Batik Tegalan, Central Kacang Bogares , Central Krupuk Mie, Central Kerajinan Besi in Tegal Regency The method of research was survey, with sampling techniques used were purpossive sampling and Slovin formula. Based on the calculation using Slovin formula, it was obtained as the sample of 100 respondents. Furthermore, the technique of data analysis used in this study was multiple regression analysis. The result of this study can be concluded that attitude, subjective norm, perceived behavior control, and moral obligation have positive and significant influence on the use of accounting information. Implications and recommendations are improve the use of accounting information on Business Owner/Managers SMEs in Tegal Regency. |
| Abtrak (Bhs. Inggris) | The aim of this study was to determine the significant influence of attitudes,subjective norms, perceived behavioral control and moral obligation on the use of accounting information on SMEs. The research was conducted at the area of SMEs in Tegal Regency. The target population of this study was the owners or managers of SMEs who produce superior products in the central of 6 Shutlle Cock, Central Batik Tegalan, Central Kacang Bogares , Central Krupuk Mie, Central Kerajinan Besi in Tegal Regency The method of research was survey, with sampling techniques used were purpossive sampling and Slovin formula. Based on the calculation using Slovin formula, it was obtained as the sample of 100 respondents. Furthermore, the technique of data analysis used in this study was multiple regression analysis. The result of this study can be concluded that attitude, subjective norm, perceived behavior control, and moral obligation have positive and significant influence on the use of accounting information. Implications and recommendations are improve the use of accounting information on Business Owner/Managers SMEs in Tegal Regency. |
| Kata kunci | Attitude, Subjective Norm, Perceived Behavior Control, Moral Obligatio,Use of Accounting Information |
| Pembimbing 1 | Dr. Oman Rusmana, M.Si, Ak. |
| Pembimbing 2 | Ratu Ayu Sri .Wulandari MA, S.E, M.Si. |
| Pembimbing 3 | Dr. Margani Pinasti, M.Si, Ak. |
| Tahun | 2015 |
| Jumlah Halaman | 18 |
| Tgl. Entri | 2015-02-17 09:01:01.376847 |