The Influence of Accounting Knowledge And Work Motivation on The Perception of Accounting Information Usage (A Study on Small Business Owners in Ternate City)

Abstrak

This study aims to determine: (1) Whether accounting knowledge influences the perception of using accounting information among small business owners in Ternate City; (2) Whether work motivation influences the use of accounting information among small business owners in Ternate City. The method used is a quantitative approach. The population consists of 3,534 small businesses. Sampling was conducted using Slovin's formula with a 10% margin of error, resulting in a sample size of 99.97 or 100 respondents for this study. The sampling technique used in this study was purposive sampling. The analysis used was multiple linear regression analysis, validity and reliability testing, classical assumption testing, and hypothesis testing with the help of SPSS Statistics 30. The results of this study indicate that: (1) Accounting knowledge does not affect the perception of information usage among small business owners in Ternate City, as evidenced by a significance value of 0.249, which is greater than 0.05 or 0.249 > 0.05. (2) Work motivation has a positive effect on the perception of accounting information usage among small business owners in Ternate City, with a significance value of 0.016, which is less than 0.05 or 0.016 < 0.05. This study also shows that accounting knowledge and work motivation simultaneously influence the perception of accounting information usage, with a value  of 9.874 and a significance value of 0.001 < 0.05.
Keywords: Accounting Knowledge, Work Motivation, and Perceptions of Accounting Information Use