INFORMASI AKUNTANSI BAGI USAHA MIKRO KECIL MENENGAH “OLEH-OLEH” MAKANAN KHAS MALANG

This study aims to examine and analyze the effect of business scale, company age and owner education on the use of accounting information. This research uses a quantitative approach with respondents of MSME owner research "souvenirs" of typical foods in Malang. Data collection techniques using questionnaire instruments. The analytical tool used is the linear regression method using SPSS. The results showed that: 1) The scale of the business did not significantly influence the use of accounting information, this is because some of the businesses that were established were still very small with low income and the number of employees employed was also slightly in accordance with business activities, as indicated by the sig amounted to 0.972; 2) The age of a business company does not significantly influence the use of accounting information, the results of this study indicate that the longer the life of an MSME business, is not followed by the higher level of use of accounting information, which is indicated by a sig value of 0.231; 3) Owner education has a significant positive effect on the use of accounting information. The results of this study indicate that the level of education of an owner / manager influences the use of accounting information, which is indicated by a sig value of 0.001.