THE INFLUENCE OF ACCOUNTING INFORMATION AND LEADERSHIP OF YOUNG MSMEs ON BUSINESS SUCCESS

  • Dwi Saraswati Universitas Pembangunan Panca Budi
  • Ardhansyah Putra Harahap Universitas Muslim Nusantara Al Washliyah
  • Yunita Sari Rioni Universitas Pembangunan Panca Budi

Abstract

This study examines whether accounting information variables and leadership variables can affect the success rate of a business. Then the data obtained were analyzed using multiple regression analysis, data normality test, heterochedasticity test, partial test (t-test), simultaneous test (F-test), test and determination test.  The results of the study stated that the variables of accounting and leadership information had a significant effect on the business success rate of young MSMEs in Kota Pari Pantai Cermin.  The results showed that accounting and leadership information simultaneously had a significant effect on business success with a calculated F value of 1026,250 > a table F value of 3.24. Partial tests also showed that accounting and leadership information respectively had a positive and significant effect on the success of the business, where the value of t count the calculated variable of the accounting information is 2.623 and the t count of the leadership variable is 45.304 where each is greater than the value of t of the table of 2.02. The Adjusted R Square value obtained from the test results of the Coefficient of Determinants (R2) on business success of 0.981 explained that 98.1% of business success can be explained by accounting and leadership information as independent variables. While the remaining 1.9% was explained by other variables that were not studied in this study

Author Biographies

Dwi Saraswati, Universitas Pembangunan Panca Budi

Accounting Department

Ardhansyah Putra Harahap, Universitas Muslim Nusantara Al Washliyah

Accounting Department

Yunita Sari Rioni, Universitas Pembangunan Panca Budi

Accounting Department

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Web: www.bps.go.id
Published
2022-11-20
How to Cite
SARASWATI, Dwi; HARAHAP, Ardhansyah Putra; RIONI, Yunita Sari. THE INFLUENCE OF ACCOUNTING INFORMATION AND LEADERSHIP OF YOUNG MSMEs ON BUSINESS SUCCESS. Proceeding International Conference of Science Technology and Social Humanities, [S.l.], v. 1, p. 9-16, nov. 2022. Available at: <https://jurnal.pancabudi.ac.id/index.php/icesshi/article/view/4364>. Date accessed: 30 jan. 2023.