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Journal Of Economics, Technology, and Business (JETBIS)

Volume 3, Number 5 May 2024

p-ISSN 2964-903X; e-ISSN 2962-9330

FACTORS AFFECTING THE USE OF ACCOUNTING INFORMATION WITH

ENVIRONMENTAL UNCERTAINTY AS A MODERATING VARIABLE

Diva Maulidah

, Lia Ristiani

, Alselina Saputri

, Acep Komara

Universitas Swadaya Gunung Jati, Indonesia

Email: [email protected]

, [email protected]

[email protected]

KEYWORDS:

Environmental uncertainty;

MSMEs; Use of accounting

information; Accounting

knowledge; Owner education;

Business Size; Accounting

training.

ABSTRACT

We realize that accounting information is very important for MSMEs

today in the era of digitalization, where this research aims to obtain

empirical evidence of variables that can influence it. The total

research population was 50 MSMEs in the city of Cirebon and the

sample was 40 MSMEs because of the population of 50 MSMEs that

had used computerization, there were 40 MSMEs. The purposive

sampling method was chosen to determine the sampling technique.

The data analysis technique uses Moderated Analysis Regression

(MRA). The conclusion that can be shown is as follows: the use of

accounting information can be influenced by accounting knowledge

or accounting training. The owner's education does not affect the use

of accounting information. The use of accounting information can also

be influenced by business size/scale of business. Environmental

uncertainty can strengthen the influence of accounting knowledge on

the use of accounting information. Environmental uncertainty cannot

strengthen the effect of accounting training. The results of this

research can be used as a reference for MSMEs to be motivated to use

accounting information to improve MSME performance.

INTRODUCTION

MSMEs are one of the sources of income for the people of the city of Cirebon with

various types of MSME variants in the city of Cirebon, where these MSMEs have a tremendous

influence on the increase and circulation of the economy, especially in the city of Cirebon,

based on data sources from DKUKMPP in the city of Cirebon in 2022 as many as 2206 MSME

players from various fields, In this case, out of 2206 MSMEs, there are still many that do not

have NIB and there are still many who have not used or applied the use of accounting and

computerization in managing financial transactions and marketing systems so that researchers

took 50 MSMEs in the city of Cirebon to be the population, then researchers conducted surveys

and distributed questionnaires and those that had used computerization in financial reports,

marketing, transactions, and financial management were 40 MSMEs, therefore researchers

took a sample of 40 MSMEs.

Accounting users, especially in this case SMEs, should pay more attention to the

importance of accounting information on the business they run, given the enormous benefits of

accounting information for SMEs as a decision-making tool (Holmes & Nicholls, 1988). The

reality is that currently there are not a few SMEs that do not understand, compile, or use

accounting information as a tool in business management. One of them occurred in the city of

Cirebon, as revealed by the Cirebon City Cooperative and UMKM Office, which stated that

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Small and Medium Enterprises in Cirebon City were still low in terms of the use of accounting

information (Cirebon UMKM Cooperative Office, 2024)

(https://dkukmpp.cirebonkota.go.id/upt/bidang/koperasi-ukm/ ).

It is further explained that the correct application of accounting to the business being

managed will allow for obtaining a lot of information from systematically compiled financial

statements. For example, how much profit is obtained, in the form of additional capital

achieved and the balance of rights and obligations owned. Because good and accurate financial

management will have a positive impact on the MSME business itself. The main problem in

the development of MSMEs is regarding financial management in the business because good

management requires good accounting skills by MSME business actors. Whereas the existence

of financial reports will allow owners to obtain data and information that is systematically

arranged (Candra et al., 2020).

Several previous studies have revealed that accounting knowledge, accounting training,

owner education, business age, and environmental uncertainty affect the use of accounting

information.

Factors that can motivate MSMEs to use the first accounting information system

Accounting Knowledge, accounting knowledge according to (Fitriyah, 2006) shows that

accounting knowledge has a positive effect on the use of accounting information. These results

are also supported by research by (Wiratno & Setyaningrum, 2014) which concluded that the

owner's accounting knowledge has a significant positive effect on the use of accounting

information.

However, the results of this study differ from research conducted by (Afrianti &

Uzliawat, 2022), which shows that accounting knowledge has no significant effect on the use

of accounting information. This is because business owners note that on average they do not

have knowledge of accounting science and use accounting as a good record of their business

finances.

The use of information is further influenced by the Accounting Training factor

(Rudiantoro & Siregar, 2012) state that one of the main problems in MSMEs is an untrained

workforce, so training is very important, especially training in preparing financial reports.

besides that inappropriate training targets are also a problem such as the suitability of training

materials to the needs of MSME actors, as well as the lack of continuous socialization regarding

the training held (Rudiantoro & Siregar, 2012).

The use of information is further influenced by the Accounting Owner Education factor.

According to (Anisykurlillah & Rezqika, 2019), owner education has a positive effect on

accounting information user, and according to (Imtihanah et al., 2022) also stated that owner

education has a positive effect on the use of accounting information in MSMEs. However,

different results were shown by (Siti Nurhayati Nafsiah & Raka Yudha Birahma, 2022);

(Pasaribu et al., 2018); (Yolanda et al., 2020) that the education of MSME owners was unable

to influence MSMEs to use accounting information.

The use of information is further influenced by the Accounting Business Size factor

According to (Anisykurlillah & Rezqika, 2019) states that business size has a positive effect

on users of accounting information. Likewise, according to (Suastini & Dewi, 2018) states that

business size has a positive and significant effect on the understanding of MSMEs.

The purpose of this study is to obtain empirical evidence regarding the variables that can

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influence it. The research population was 50 MSMEs in the city of Cirebon and the sample was

40 MSMEs because of a population of 50 MSMEs that have used computerization there are 40

MSMEs.

Environmental uncertainty also plays a role in the willingness of MSMEs to use

accounting information. MSMEs will be motivated to use information related to accounting

when there is high uncertainty due to the covid-19 pandemic. Therefore, from the results in the

field and what has been researched by several experts, we chose the title "Factors Affecting the

Use of Accounting Information with Environmental Uncertainty as a Moderating Variable".

Motivation Theory

The concept of motivation was developed from psychological theory and plays a central

role in organizational behavior research (Ryan & Deci, 2020). Based on psychological theory,

motivation refers to an individual's psychological forces that determine his or her behavior,

level of effort, and perseverance in the face of obstacles.

Meanwhile, according to (Astiani & Sagoro, 2018), motivation theory explains how a

person's desire to use information related to accounting is influenced by insight into accounting.

Similarly, (Bédard et al., 1993) and (Spilker & Prawitt, 1997) put forward their theory,

which emphasizes that with a person's motivation to learn and understand knowledge about

accounting, it will be able to increase the understanding of managers / entrepreneurs to use and

apply accounting information in their companies. Finally, the theory concludes that the ability

of business owners/managers to use accounting information in their business practices will be

better if they have good and high accounting knowledge.

RESEARCH METHODS

Population and Sample

This research was conducted on MSMEs in the Cirebon City area that have implemented

computerization as a population of 50. The sample taken was 40 MSMEs whose criteria had

used computerization.

This study uses a sampling technique, namely purposive sampling technique. MSMEs

used as research data must have implemented computerization in recording financial reports or

preparing financial reports.

The questionnaire measurement uses a 5-point Likert scale, namely if the company

prepares and uses accounting information, it is given a score of 1-5, where point 1 illustrates

that accounting information is never, or very low in preparation or use, up to point 5 for a very

high or very frequent level of preparation and use (Nurhayati, 2013). The accounting

knowledge variable uses two measurement dimensions that are usually used in audit studies

(Spilker & Prawitt, 1997), namely: Accounting training relates to participation in training that

has been attended (Hudha, 2017). Owner education is the level of education that has been

followed by MSMEs (Hudha, 2017). Business size shows the size of a company which can be

measured by total assets, total revenue, and the number of workers owned by the company

(Rudiantoro & Siregar, 2012). The use of accounting information is measured by the intensity

of recording financial transactions, and the consistency of making financial reports (Astiani &

Sagoro, 2018). Environmental Uncertainty as a moderating variable, which will be measured

through non-economic information, such as government regulations, business competition,

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market opportunities, price predictions, and others (Nurhayati, 2013).

The data analysis technique used in this research model is the Moderate Regression

Analysis (MRA) technique. The MRA technique was chosen to analyze the hypothesis by

including moderation variables:

PIA = a + β1PNA + β2PLA + β3PNP + β4UU + β5PNA KL + β2PLA KL + β3PNP KL +

β4UU KL + e

Description:

a = constant

β1 2 3 4 5 = intercept

PNA = accounting knowledge

PLA = accounting training

PNP = MSME education

UU = Business Size

KL = environmental uncertainty

PIA = use of accounting information

e = error

RESULTS AND DISCUSSION

Descriptive Statistical Test Results

The range of data from the distribution of questionnaires distributed to respondents is

shown from descriptive statistics. The following is descriptive statistical testing:

Table 1

Descriptive Statistics

Min

Max

Mean

Std. Deviation

PIA

PNA

PLA

PNP

42,8

22,55

16,9

9,35

17,725

18,425

4,267

2,669

2,193

4,359

2,828

2,550

Source: primary data processed, 2024

The total number of questionnaires distributed was 40 respondents. The descriptive

statistical table of variables, PIA (use of accounting information) obtained a minimum value of

34, a maximum value of 50, a mean value of 42.8 and a standard deviation of 4.267. The test

results show low standard deviations. The PNA (accounting knowledge) variable obtained a

minimum value of 18, a maximum value of 30, a mean value of 22.55 and a standard deviation

value of 2.669. On average, respondents answered with low standard deviations. PLA

(accounting training) obtained a minimum value of 12, a maximum value of 20, a mean value

of 16.9 and a standard deviation of 2.193. The deviation of the questionnaire data is low. PNP

(owner education) obtained a minimum value of 5, a maximum value of 20, a mean value of

9.35 and a standard deviation of 2.359. The test results show low standard deviation of the data.

UU (business size) obtained a minimum value of 12, a maximum value of 23, a mean value of

17.725 and a standard deviation of 2.828. The deviation of the questionnaire data is low. KL

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(environmental uncertainty) obtained a minimum value of 12, a maximum value of 25, a mean

value of 18.425 and a standard deviation of 2.550. Standard deviation of data is low.

Validity & Reliability Test Results

Research instruments are measured using validity tests and reliability tests. Validity

testing is measured using the magnitude of the significance value must be smaller than 0.05.

The following are the results of the validity test:

Table 2

Validity Testing Results

Description

Sig

Conclusion

PIA

PNA

PLA

PNP

0,00

Instrumen valid

Source: primary data processed, 2024

Table 2 shows the conclusion that all variables, both independent variables, dependent

variables, and moderating variables, have met the validity test. Each variable obtained a

significant value <0.05. The second instrument test result is the reliability test.

Table 3

Reliability Test Results

Description

Cronbach alpha

Conclusion

PIA

PNA

PLA

PNP

1,022

1,023

1,017

1,019

1,020

Instruments variable

Source: primary data processed, 2024

Cronbach alpha shows each variable of 1.022, 1.023, 1.023, 0.017, 1.019, 1.020. The

reliability of the research is fulfilled where the Cronbach alpha results obtained a value> 0.70.

Classical Assumption Test Results

Normality Test Results

Kolmogorov Smirnov to detect the research data used must be normally distributed. The

following is presented the normality test of the Kolmogorov-Smirnov method:

Table 4

Hasil Uji Kolmogorov Smirnov

N 40

Exact Sig. (2-tailed)

0,1528

Point Probability

0,000

Source: primary data processed, 2024

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The Kolmogorov Smirnov test is determined from the sig value must be> 5%. Based on

the test results, the significance value is 0.1528> 5%, indicating that the research data used is

normal.

Multicolonierity Test Results

This test can be concluded from the VIF and tolerance values. The following presents

the results of the multicollinearity test:

Table 5

Multicolonierity Test Results

Description

VIF Value

Tolerance Value

Conclusion

PIA

1,2252

0,8162

Fulfilled

PNA

1,0601

0,9433

Fulfilled

PLA

1,3183

0,7585

Fulfilled

PNP

1,0646

0,9393

Fulfilled

1,1967

0,8356

Fulfilled

1,0666

0,9375

Fulfilled

Source: primary data processed, 2024

Multicolonierity can be shown from the tolerance value < 1 and the VIF value < 10. The

test results can prove that there is no multicollinearity.

Heteroscedasticity Test Results

The Glejser test serves to measure heteroscedasticity as seen in Table 6 below:

Table 6

Heteroscedasticity Test Results

Description

SIG

Conclusion

PIA

0,3026

Homekedastisitas

PNA

0,6038

Homekedastisitas

PLA

0,1523

Homekedastisitas

PNP

0,3273

Homekedastisitas

Source: primary data processed, 2024

Table 6 draws the conclusion that homoscedasticity has occurred. The test results show

a significance value> 0.05. The results of heteroscedasticity testing have a significance> 0.05,

meaning that the research data is free from heteroscedasticity.

Coefficient of Determination Results

The R value and adjusted R Square show the coefficient of determination. The following

are the test results:

Table 7

Determination Coefficient Test Results

Model

R Square

Adjusted R S

Std. Eror Of the Estimate

0,802

0,643

0,602

8,292

Source: primary data processed, 2024

R obtained a value of 0.802 and Adjusted R Square is 0.602. As much as 60.2% of

variables are able to influence MSMEs in using accounting information.

F Test Results

The following presents the results of the F test:

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Table 8

F Test Results

Model

Mean Square

Sig.

Regression

46,9

2,92

0,000

Residual

1,60

Total

Source: primary data processed, 2024

The significance value is 0.000. The results of the F test show a significance value <0.05,

it can be concluded that the research model is appropriate.

Results of the t-test

Based on the analysis of Moderated Regression Analysis (MRA) using multiple

interactions that can be used for multiplication of two or more variables.

The t-test results are determined by the magnitude of the significance value. The

following is the conclusion of the Moderated Regression Analysis (MRA) test:

Table 9

Hypothesis Testing Results

Description

Sig

Conclusion

PNA->PIA

0,505

0,046

Accepted

PLA->PIA

0,571

0,065

Rejected

PNP->PIA

0,312

0,286

Rejected

UU->PIA

0,544

0,022

Accepted

PNA KL ->PIA

0,638

0,014

Accepted

PLA KL ->PIA

0,524

0,098

Rejected

Source: primary data processed, 2024

Discussion

Accounting Knowledge and Use of Accounting Information

The significance value of PNA -> PIA is 0.046. Hypothesis 1 can be concluded that

accounting knowledge has a positive effect on the use of accounting in the organization. This

motivation theory is able to support the results of this test. MSMEs with a level of accounting

knowledge can be motivated to use accounting information. The results of the search in the

field of UMKM in Cirebon City, some of which have organized recording, bookkeeping, and

financial management and some have not used it but 90% have used it so that MSMEs are

interested in using accounting information. UMKMs in Cirebon City have quite a high

knowledge of financial management and understand cash, accounts receivable, accounts

payable, profit and loss, and so on.

MSMEs in Cirebon City already know the amount of sales and the amount of costs

incurred by MSMEs. Furthermore, to manage finances, these MSMEs know financial records,

cash in and cash out, and other financial records such as profit and loss, balance sheets, and so

on. The motivation of UMKM in Cirebon City is 90% very enthusiastic and some have also

participated in learning accounting knowledge. So that MSMEs are motivated to use

accounting information in running their business.

According to (Lasdi & Mulia, 2014); (Ponisciakova et al., 2015); (Shamki & Alulis,

2016) The use of accounting information has a good impact on decision-making and

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performance improvement. In line with the theory, namely the theory of motivation that

supports MSMEs to use information systems.

Likewise, (Hudha, 2017) explains that accounting knowledge owned by MSME actors

will provide many benefits in the use of accounting information. Low accounting knowledge

will cause the business to experience management failure so it is very difficult for business

actors to determine what policies to take.

Accounting Training and Use of Accounting Information

The second hypothesis PLA -> PIA obtained a significance value of 0.065. The test

results of the significance value are greater than 5%. The test results concluded that accounting

training has no impact on MSMEs in using accounting information. Accounting training for

MSMEs in Cirebon Regency is still lacking. MSMEs have never participated in accounting

training. The obstacles for MSMEs that have received accounting training include not being

able to compile accounts receivable books, inventory books, and debt books. The lack of

accounting training for MSMEs encourages MSMEs to not want to use accounting information.

They do not understand the basis of accounting and are supported by the absence of accounting

training so MSMEs are not interested in utilizing accounting information. The results of testing

the second hypothesis were unable to confirm the theory of motivation. Cirebon Regency

MSMEs did not receive accounting training so MSMEs were not motivated to use accounting

information. Previously there was also research that synchronized with the results of this test,

namely (Candra et al., 2020); (Siyami, 2016). However, in contrast to the results of research

by (Andriani & Zuliyati, 2015); (Novianti, Delfina, 2018); (Yolanda et al., 2020) obtained

empirical evidence that MSMEs that often participate in accounting training will have a good

impact on the use of accounting information.

Pendidikan Pemilik Usaha dan Penggunaan Informasi Akuntansi

The third hypothesis PNP -> PIA obtained a significance value of 0.286. The level of

education of MSMEs has no impact on MSMEs in using accounting information. It can be

concluded that the level of education of MSME business owners in Cirebon City is still lacking

because the majority of their education is high school / vocational high school. So MSMEs that

have high school / vocational high school education are less motivated to use accounting

information in contrast to the education of business owners who have bachelor's (S1) and

master's (S2) degrees. MSMEs with high education are able to manage finances properly,

carefully, and correctly. MSMEs in Cirebon City are on average from high school / vocational

high school level to S3. So that it can motivate those who have a high school / SMK equivalent

education, where this high level of UMKM education encourages them to want to use

accounting information for the progress of their business. In accordance with the theory of

motivation, MSMEs with higher education will have a broad view that their business will run

smoothly when supported by the ease of accounting information (Hudha, 2017). These highly

educated MSMEs think forward, that by using accounting information, their business can

increase (Tresna, 2017); (Wiratno & Setyaningrum, 2014).

Business Size and Use of Accounting Information

The fourth hypothesis UU -> PIA obtained a significance value of 0.022. Business size

for MSMEs has an impact on using accounting information. The amount of revenue or sales

generated by the company can show the turnover of assets or capital owned by the company,

so that the greater the revenue or sales obtained by the company, the greater the level of

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complexity of the company in using accounting information. The number of employees can

show how much capacity the company has in operating its business, the greater the number of

employees the greater the level of complexity of the company, so accounting information is

needed (Julyanda & Rejeki, 2018).

(Sitoresmi & Fuad, 2013) found that there is a significant influence between company

age and the use of accounting information in MSMEs. The same results were also found in the

research of (Andriani & Zuliyati, 2015), where the age of the company has a positive effect on

the use of accounting information.

Environmental Uncertainty Strengthens the Effect of Accounting Knowledge on the Use

of Accounting Information.

The moderation test results obtained a significance value of 0.014. A decision can be

made, environmental uncertainty moderates the effect of knowledge possessed by MSMEs in

the field of accounting with the willingness of MSMEs to use accounting information. Based

on observations in the field, it was found that the current uncertainty is the lack of training and

monitoring from the Cirebon City MSME Office. This is where Cirebon City MSMEs learn to

use online sales and learn to manage finances with online sales. Motivation theory is able to

support this hypothesis. With environmental uncertainty, MSMEs are motivated to want to

learn accounting and use accounting information. The existence of environmental uncertainty

moderates MSME knowledge in accounting on MSMEs in using accounting information

(Wiratno & Setyaningrum, 2014); (Yasa et al., 2017); (Yolanda et al., 2020); (Yuniarsih &

Yuristanti, 2018). However, the results of this research are not in line with (Candra et al., 2020);

(Cansa, 2020) which shows that an uncertain environment is not able to strengthen the

relationship between accounting knowledge and the use of accounting information.

Environmental Uncertainty Strengthens the Effect of Accounting Training on the Use of

Accounting Information

The MRA test results obtained a significance value of 0.098. The test results show a

significance value> 0.05. The test results show that the hypothesis is rejected, which means

that environmental uncertainty cannot be used as a moderating variable between the effect of

accounting training on the use of accounting information. The uncertain environmental

conditions at this time, MSMEs have not been able to adjust to the development of the

surrounding environment as a result, reducing the sales level of MSMEs. This uncertain

condition, supported by the absence of accounting training from the Cirebon Regency MSME

Office, makes MSMEs not motivated to use accounting information. The results of this study

do not support the theory of motivation. In the current conditions of environmental uncertainty,

and not supported by adequate accounting training by the UMKM Office, MSMEs are not

motivated to try to use accounting information. MSMEs still carry out limited economic

activities (Candra et al., 2020) found similar results that the uncertain environment could not

moderate accounting training and the use of accounting information. However, in contrast to

(Wiratno & Setyaningrum, 2014) who were able to prove that an uncertain environment could

strengthen MSMEs trained in accounting and the use of accounting information.

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CONCLUSION

Conditions in the field found that MSMEs in Cirebon City do not organize recording,

bookkeeping, and financial management so MSMEs are not interested in using accounting

information. Based on the discussion above, it can be concluded that MSMEs in Cirebon City

in using accounting information are not influenced by the existence of accounting knowledge.

MSMEs in Cirebon City rarely get accounting training, so accounting training is unable to

influence MSMEs to use accounting information. MSMEs with high education are able to

manage finances well. UMKM in Cirebon City is on average from high school to doctoral level,

so it is concluded that the education of UMKM owners affects UMKM to use of accounting

information. So it is concluded that an uncertain environment is unable to strengthen

accounting training on MSMEs in using accounting information. MSMEs with both low and

high education are equally willing to fight for the continuity of their business so that MSMEs

with high or low education cannot be predicted to use accounting information.

Advice

Suggestions that we can convey to future researchers: 1). Adding independent variables

of the length of leadership, and leadership period (Susilawati et al., 2017b), 2). Using the SEM

PLS test tool, 3). Increase the research population

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