Pengaruh Modal, Karakteristik Wirausaha Dan Penggunaan Informasi Akuntansi Terhadap Keberhasilan UMKM Sektor Dagang Di Kabupaten Gianyar

Abstract

The research aims to determine the influence of capital, entrepreneurial characteristics, and the use of accounting information on the success of SMEs in the trade sector in Gianyar Regency. The population in this research is the perpetrators or owners of micro, small and medium enterprises in the trade sector in Gianyar Regency, totaling 30,455 based on data from the Bali Province SMEs Cooperative Service in 2022. The sample was determined using the Slovin formula with 100 respondents. Data collection techniques by observation, interviews, documentation and questionnaires. Technique analysis data using multiple linear regression analysis analysis determination, partial significance test (t-test) and simultaneous significance test (F-test). Results analysis Shows that partially Capital, Entrepreneurial Characteristics, and Use of Accounting Information influence the Success of SMEs in the Trade Sector in Gianyar Regency. The results of the analysis also show that simultaneously Capital, Entrepreneurial Characteristics, and the Use of Accounting Information influence the Success of SMEs in the Trade Sector in Gianyar Regency.