The Effect Of The Use Of Management Accounting Information And Entrepreneurial Orientation on Sustainability Of MSMEs Business In Berastagi District
DOI:
https://doi.org/10.60023/k4mcqh24Keywords:
Management Accounting Information, Entrepreneurial Orientation, Business Sustainability, MsmesAbstract
This study aims to examine the effect of management accounting information use and entrepreneurial orientation on the business sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Berastagi District. Business sustainability in this study refers to the ability of MSMEs to maintain their business operations while achieving sustainable growth. This study employed a quantitative approach using a survey method. The population comprised of MSME owners operating in Berastagi District. The respondents were selected using purposive sampling based on predetermined criteria, while the sample size was determined using Roscoe's guideline, resulting in a total of 45 respondents. The data were collected through questionnaires using a Likert scale. The data analysis techniques included descriptive statistical analysis, validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, partial testing, simultaneous testing, and coefficient of determination analysis with the assistance of IBM SPSS Statistics version 30. The results show that the use of management accounting information has a positive and significant effect on business sustainability, with a t-value of 2.028 and a significant value of 0.049. Entrepreneurial orientation also has a positive and significant effect on business sustainability, with a t-value of 4.417 and a significance value of less than 0.001. Simultaneously, management accounting information use and entrepreneurial orientation have a significant effect on business sustainability, with an F-value of 22.382 and a significant value of less than 0.001. The Adjusted R Square value of 0.493 indicates that 49.3% of the variation in business sustainability is explained by the two independent variables, while the remaining 50.7% is explained by other factors outside the research model
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