The Impact of Accounting Knowledge and Training towards The Use of Accounting Information on The Owners of MSME in Badung

摘要

The failure of MSME players is mostly seen from the low quality of human resources in managing accounting information that has an important role in the success of a company business. The method of determining the sample in this study is non probability sampling, with the number of samples is 64. The data analysis technique is t test. This test has met the instrument test requirements, and the classical assumption test. Based on the testing results of hypothesis, it is known that a) accounting knowledge has a positive and significant effect on the use of accounting information with a regression coefficient of 0.193 with a significance of 0.000 <0.05. b) Accounting training has a positive and significant effect on the use of accounting information with a regression coefficient of 0.282 with a significance of 0.000 < 0.05. c) Accounting knowledge and training are simultaneously influenced the use of accounting information with a significance of 0,000, is smaller than 0.05. The study results define that the higher accounting knowledge and the more often they get accounting training, so the number of accounting information use is also higher. So it can be concluded that accounting knowledge and training variables affect the use of accounting information.