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Abstract

Tujuan: untuk menganalisis faktor faktor yang mempengaruhi penggunaan teknologi akuntansi pada UKM di Kabupaten Dompu, Indonesia.


Desain Penelitian dan Metodologi: Metode kuantitatif dengan purposive sampling menghasilkan 97 responden. Analisis data dilakukan menggunakan SPSS 25 melalui uji validitas, reliabilitas, asumsi klasik, dan regresi linier berganda.


Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa jenjang pendidikan (β = 0,489, p = 0,004), lama usaha (β = 0,396, p = 0,003), dan pelatihan akuntansi (β = 0,337, p = 0,008) secara parsial berpengaruh positif dan signifikan terhadap penggunaan teknologi akuntansi. Secara simultan, ketiga variabel tersebut menjelaskan 46,2% variasi adopsi (adjusted R² = 0,462; F = 28,52; p < 0,001).


Implikasi: Temuan ini mengindikasikan pentingnya peningkatan jenjang pendidikan pemilik, pengalaman usaha yang panjang, dan program pelatihan akuntansi terarah untuk mendorong adopsi teknologi akuntansi di UKM.

Keywords

teknologi akuntansi jenjang pendidikan lama usaha pelatihan akuntansi

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How to Cite
Rahmi, R., Suhaety, Y., & Rubiyanti, D. (2025). Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan Teknologi Akuntansi di Usaha Kecil dan Menengah. Atestasi : Jurnal Ilmiah Akuntansi, 8(2), 495–505. https://doi.org/10.57178/atestasi.v8i2.1677
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