Impact of Entrepreneurial Competence and Accounting Knowledge on Business Success: The Mediating Role of Accounting Information in Food and Beverage MSMEs
DOI:
https://doi.org/10.52962/ipjaf.2024.8.2.151Abstract
This study aims to determine the effect of entrepreneurial competence and accounting knowledge on business success through the use of accounting information as an intervening variable. This research was conducted on Food and Beverage MSME players in Jambi City. The number of samples used in this study were 100 (one hundred) MSME actors using the simple random sampling method. Data collection was carried out by distributing questionnaires / questionnaires directly to MSME actors. The data analysis technique used in this research is Partial Least Square (PLS). The results of this study indicate that this shows that entrepreneurial competence has a positive and significant effect on business success, entrepreneurial competence has a negative and insignificant effect on the use of accounting information, accounting knowledge has a negative and insignificant effect on business success, accounting knowledge has a positive and significant effect on the use of accounting information, the use of accounting information has a positive and significant effect on business success. Meanwhile, entrepreneurial competence has a negative and insignificant effect on business success through the use of accounting information and accounting knowledge has a positive and significant effect on business success through the use of accounting information.
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