PENGARUH PENGGUNAAN INFORMASI AKUNTANSI PADA HUBUNGAN ANTARA JIWA KEWIRAUSAHAAN DAN KEPUTUSAN INVESTASI

Abstrak

The investment decisions made by entrepreneurs tend to be influenced by their entrepreneurship
spirit. Several studies have proven this matter, but there are still some that show inconsistencies
regarding the influence of entrepreneurship spirit on the investment decision making process. This
study is motivated to prove that the accounting knowledge of micro and small enterprises (MSE)
business practitioners has an influence on the relationship between entrepreneurship spirit and
investment decision making. This study utilize the questionnaire to collect data directly regarding the
perception of MSE business practitioners related to their entrepreneurship spirit, utilization of
accounting information, and investment decisions. A total of 98 MSE business practitioners were
selected as the research sample and is further analyzed using the moderated regression analysis to
prove whether the utilization of accounting information is able to moderate the influence of
entrepreneurship spirit on investment decision making. The utilization of accounting knowledge by
MSE practitioners has been proven to strengthen the influence of their entrepreneurship spirit on the
investment decision making. This means that the knowledgeability of MSE practitioners regarding
accounting information helps the MSE entrepreneurs in making investment decisions. This study
proved that in addition to the entrepreneurship spirit, MSE business practitioners must also be
knowledgeable about accounting information as it is greatly needed in the process of making investment decisions.
Keywords: accounting knowledge, entrepreneurship spirit, investment decision making.