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The Moderation Effect of Business Owner Support in The Relationship of Company Size on The Implementation of Digital Accounting Systems in MSMEs in Gianyar Regency

In: Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024)

Author

Listed:
  • Nyoman Angga Pradipa

    (Politeknik Negeri Bali, Accounting Department)

  • Putu Rany Wedasuari

    (Politeknik Negeri Bali, Accounting Department)

  • Kadek Dian Jatiwardani

    (Politeknik Negeri Bali, Accounting Department)

Abstract

MSME owners strive to continue to develop the scale of their business to increase profits, but there are still many obstacles faced by MSME. One of the limitations faced by MSME is limited capital. MSME often fail to access capital assistance because their financial reports are still unreliable. This is based on the financial recording and reporting process which still uses a manual system. The development of company scale or size should be followed by an increase in the quality of financial reports which can be demonstrated by the application of digital accounting. Previous research regarding the influence of company size on the implementation of digital accounting systems shows inconsistent results. This research uses quantitative methods with an associative approach. The respondents of this research are MSME owners in Gianyar Regency, Bali Province, Indonesia. The data collection method uses a questionnaire. Data was processed using Moderated Regression Analysis (MRA) by the Smart PLS application. The results of this research indicate that company size has a positive but not significant effect on the implementation of digital accounting systems. The greater the support from business owners, the better the implementation of the digital accounting system, and the support from business owners will strengthen the relationship between company size and the implementation of digital accounting systems in MSMEs.

Suggested Citation

  • Nyoman Angga Pradipa & Putu Rany Wedasuari & Kadek Dian Jatiwardani, 2024. "The Moderation Effect of Business Owner Support in The Relationship of Company Size on The Implementation of Digital Accounting Systems in MSMEs in Gianyar Regency," Advances in Economics, Business and Management Research, in: Anak Agung Ngurah Gde Sapteka & I Gusti Lanang Made Parwita & I Komang Wiratama & Fransiska Moi & Ko (ed.), Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024), pages 202-210, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-622-2_23
    DOI: 10.2991/978-94-6463-622-2_23
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