The Moderation Effect of Business Owner Support in The Relationship of Company Size on The Implementation of Digital Accounting Systems in MSMEs in Gianyar Regency

DOI

10.2991/978-94-6463-622-2_23How to use a DOI?

Keywords

Business Owner Support; Company Size; Digital Accounting System

Abstract

MSME owners strive to continue to develop the scale of their business to increase profits, but there are still many obstacles faced by MSME. One of the limitations faced by MSME is limited capital. MSME often fail to access capital assistance because their financial reports are still unreliable. This is based on the financial recording and reporting process which still uses a manual system. The development of company scale or size should be followed by an increase in the quality of financial reports which can be demonstrated by the application of digital accounting. Previous research regarding the influence of company size on the implementation of digital accounting systems shows inconsistent results. This research uses quantitative methods with an associative approach. The respondents of this research are MSME owners in Gianyar Regency, Bali Province, Indonesia. The data collection method uses a questionnaire. Data was processed using Moderated Regression Analysis (MRA) by the Smart PLS application. The results of this research indicate that company size has a positive but not significant effect on the implementation of digital accounting systems. The greater the support from business owners, the better the implementation of the digital accounting system, and the support from business owners will strengthen the relationship between company size and the implementation of digital accounting systems in MSMEs.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Nyoman Angga Pradipa
AU  - Putu Rany Wedasuari
AU  - Kadek Dian Jatiwardani
PY  - 2024
DA  - 2024/12/31
TI  - The Moderation Effect of Business Owner Support in The Relationship of Company Size on The Implementation of Digital Accounting Systems in MSMEs in Gianyar Regency
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024)
PB  - Atlantis Press
SP  - 202
EP  - 210
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-622-2_23
DO  - 10.2991/978-94-6463-622-2_23
ID  - Pradipa2024
ER  -