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

Nyoman Angga Pradipa (), Putu Rany Wedasuari and Kadek Dian Jatiwardani
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Nyoman Angga Pradipa: Politeknik Negeri Bali, Accounting Department
Putu Rany Wedasuari: Politeknik Negeri Bali, Accounting Department
Kadek Dian Jatiwardani: Politeknik Negeri Bali, Accounting Department

A chapter in Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024), 2024, pp 202-210 from Springer

Abstract: 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.

Keywords: Business Owner Support; Company Size; Digital Accounting System (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-622-2_23

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