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Research Paper | Economics | Indonesia | Volume 7 Issue 12, December 2018

Analysis of Accounting Knowledge and Business Life on the Using of Accounting Information and Environmental Uncertaintyas the Moderations Variable

Nia Yuniarsih | Nadya Yuristanti

Abstract: This research is aimed to (1) evaluate the effect of accounting knowledge and business life toward the use of account information, (2) evaluate the environmental uncertainty as moderation variable within the regression model. In order to collect the data, the research is used purposive sampling as a technique of sample collection so there was obtained about 150 midwives with an independent practice in Surabaya. The evaluation hypothesis in this research is used double regression and absolute differences of evaluation score. Moreover, based on the result of this research, it shows several results, such as (1) Variable of accounting knowledge affects toward the use of accounting information (2) Variable of business life affects toward the use of accounting formation (3) Variable of environmental uncertainty as moderation variable within regression model.

Keywords: accounting knowledge, business life, the use of accounting information, the uncertainty of the environment, midwife practice

Edition: Volume 7 Issue 12, December 2018,

Pages: 194 - 199