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The Influence of Company’s Age and Owner’s/Manager’s Education on the Use of Accounting Information in Small and Medium Enterprises

Author

Listed:
  • ALFIAN

    (University of Lambung Mangkurat, Banjarmasin, South Kalimantan, Indonesia)

  • MURTI GALUH TRESNA

    (Polytechnic LP3I, Bandung, Bandung, Indonesia)

Abstract

This study was undertaken to find out if the company’s age and owner’s/manager’s education has the influence on the use of accounting information. A total of 60 SMEs were selected from 409 SMEs in industrial t-shirt centre Bandung, West Java, Indonesia. Two sets of questionnaires were constructed. The responses to the questionnaires were complemented with personal interviews of the key operators by the researcher. The responses of the participants were analyzed using the Statistical Package for Social Sciences (SPSS). The main hypotheses of this research were tested at 0.05 level of significance, primary data were collected, and the data already tested in terms of their reliability and validity. Finally, the author found some evidence that the older the company’s age, the more is the use of the accounting information in SMEs and more educated an owner/manager is, the more is the use of accounting information in SMEs.

Suggested Citation

  • Alfian & Murti Galuh Tresna, 2017. "The Influence of Company’s Age and Owner’s/Manager’s Education on the Use of Accounting Information in Small and Medium Enterprises," International Journal of Business and Administrative Studies, Professor Dr. Bahaudin G. Mujtaba, vol. 3(2), pages 64-71.
    • Handle: RePEc:apa:ijbaas:2017:p:64-71
    DOI: 10.20469/ijbas.3.10003-2
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    References listed on IDEAS

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    1. Almaree KEMP & Anthea BOWMAN & Berenice BLOM & Charl VISSER & Danelle BERGOER & Dominique FULLARD & Geraldine MOSES & Sheri-Lee BROWN & Johan BORNMAN & Juan-Pierré BRUWER, 2015. "The Usefulness of Cash Budgets in Micro, Very Small and Small Retail Enterprises Operating in the Cape Metropolis," Expert Journal of Business and Management, Sprint Investify, vol. 3(1), pages 1-12.
    2. Annabelle Mourougane, 2012. "Promoting SME development in Indonesia," OECD Economics Department Working Papers 995, OECD Publishing.
    3. Albert Berry & Edgard Rodriguez & Henry Sandee, 2001. "Small And Medium Enterprise Dynamics In Indonesia," Bulletin of Indonesian Economic Studies, Taylor & Francis Journals, vol. 37(3), pages 363-384.
    4. Garba Musa, 2016. "The Role of Accounting Education Towards the Development of Small and Medium Enterprises in Jigawa State," International Journal of Business and Administrative Studies, Professor Dr. Bahaudin G. Mujtaba, vol. 2(4), pages 96-102.
    5. Elisabeth Penti Kurniawati & Akhsa, 2016. "Effect analysis of the use of accounting information, managerial performance and employee performance Towards SMEs," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 2(3), pages 131-142.
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    Cited by:

    1. Patyot Dechsiri, 2018. "The Financial Costs-Bene t Analysis of Organic Layers in OrganicHouseholds in Chiang Mai Province, Thailand," International Journal of Business and Economic Affairs (IJBEA), Sana N. Maswadeh, vol. 3(2), pages 57-63.
    2. Masithembe Kafile & Stanley Fore, 2018. "Effects of Procurement Processes on Project Execution in A Project Management Company in Cape Town, South Africa," International Journal of Business and Administrative Studies, Professor Dr. Bahaudin G. Mujtaba, vol. 4(4), pages 176-186.

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