FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI AKUNTANSI PADA UMKM DI SUMATERA BARAT

Abstract

The aim this research is to analyze the effect of employee motivation in accounting department on financial accounting information quality, the effect employee training in accounting department on financial accounting information quality, and the effect employee in accounting department on financial accounting information quality.

This research use purposive sampling. The responder are the employee in accounting department who works at small and medium enterprise. There are 73 respondents. Research model is multiple regression. This research found that employee motivation influence financial accounting information quality. Motivation can push the employee to prepare financial statement. Accounting training for the employee have no influence for the financial accounting information quality caused of respondents criteria have been take which is different another research which probably caused by almost education from senior height school, poor follow accounting and practice which do employee in accounting department that can influence less understanding about financial accounting information quality. And experience employee in accounting department have no influence that financial accounting information quality which probably cause from poor experience small medium enterprise in financial accounting information quality and less experience in accounting. Which financial accounting information quality influenced by experience and long time experience in accounting department.