Factor Affecting The Use Of Accounting Information With Gender As Moderating Variable: An Empirical Study On Msmes In Sleman, Yogyakarta

Abstract

MSME is a major contributor to the economy of Indonesia. The growth of MSME provides significant benefits towards the economy of Indonesia. The purpose of this study is to empirically examine: (1) the effects of Accounting Knowledge on the Use of Accounting information/(UAI), (2) the effects of Accounting Training on the UAI, (3) the effects of Business Age on the UAI, (4) the effects of Business Turnover on the UAI, (5) the effects of Education Level on the UAI, (6) the effects of Motivation of Use on the UAI, and (7) the influence of Gender in moderating relationship between, Accounting Knowledge, Accounting Training, Business Age, Business Turnover, Education Level, Motivation of Use towards the UAI of MSME in Yogyakarta. The sample of this study amounted to 165 respondents of MSME owner in Sleman. Data analysis in the form of Structural Equation Model (SEM) equations with the help of SmartPLS application. The results of this study are: (1) Accounting Knowledge does not have impact towards Use of Accounting Information/UAI, (2) Accounting Training does not have impact towards UAI, (3) Business Age does have positive and significant effect towards UAI, (4) Business Turnover does not have impact towards UAI, (5) Education level does not have impact towards UAI, (6) Motivation of Use have positive and significant effects towards UAI, (7) Gender does not moderate the relationship.