The Influence of Entrepreneurial Competence and Accounting Knowledge on Business Success: The Mediating Role of Accounting Information In Jambi City MSMEs
DOI:
https://doi.org/10.52962/ipjaf.2024.8.2.151Keywords:
Entrepreneurial Competence, Accounting Knowledge, Business Success, Use of Accounting InformationAbstract
This study investigates the effects of entrepreneurial competence and accounting knowledge on the business success of Food and Beverage Micro, Small, and Medium Enterprises (MSMEs) in Jambi City, emphasizing the mediating role of accounting information. Using simple random sampling, data were collected from 100 MSME actors through structured questionnaires, and Partial Least Square (PLS) analysis was employed to evaluate the relationships among the variables. The results reveal that entrepreneurial competence directly exerts a positive and significant impact on business success but has a negative and insignificant effect on the use of accounting information. On the other hand, accounting knowledge significantly enhances the use of accounting information but does not directly influence business success. Notably, the use of accounting information demonstrates a strong positive and significant effect on business success. Further analysis shows that entrepreneurial competence indirectly affects business success negatively and insignificantly through accounting information, whereas accounting knowledge exerts a positive and significant indirect influence. These findings highlight the critical role of accounting information as a driver of business success, offering valuable insights for MSME stakeholders.
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