THE INFLUENCE OF ACCOUNTING PERCEPTION, ACCOUNTING KNOWLEDGE, AND BUSINESS SCALE ON THE USE OF ACCOUNTING INFORMATION IN MSMEs IN LAMONGAN REGENCY (Empirical study on the MSME culinary sub-sector in Lamongan Regency)

Abstract

This study aims to analyze the impact of accounting perception, accounting knowledge, and business scale on the use of accounting information in Micro, Small, and Medium Enterprises (MSMEs) in Lamongan Regency, specifically within the culinary subsector. The research background is based on government regulations emphasizing the importance of accounting records and information management for MSMEs, particularly through the application of accounting perception, knowledge, and business scale. The research employs a quantitative method with a survey approach, utilizing primary data collected from 100 respondents via questionnaires. Data analysis is conducted using multiple linear regression with the assistance of SPSS 25 software.The findings indicate that, partially, all three independent variables accounting perception, accounting knowledge, and business scale positively and significantly influence the use of accounting information. Simultaneously, these variables also significantly affect the dependent variable, with a coefficient of determination (R²) of 68.4%, meaning that the research model can explain 68.4% of the variation in the use of accounting information. These findings suggest that the combination of accounting records and the use of accounting information is crucial for the sustainability of MSMEs.