THE EFFECT OF ACCOUNTING KNOWLEDGE AND WORK MOTIVATION ON THE USE OF ACCOUNTING INFORMATION AT CV ASA TAX SOLUTION

Authors

  • Dimas Muhammad Dzaky Institut Teknologi Bisnis AAS Indonesia, Indonesia
  • Wikan Budi Utami
  • Suhesti Ningsih

DOI:

https://doi.org/10.29040/ijebar.v10i3.20300

Abstract

This study aims to determine the effect of accounting knowledge and work motivation partially on the use of accounting information at CV Asa Tax Solution. This research employed a quantitative approach. The population of this study consisted of employees of CV Asa Tax Solution, and the sampling technique used was saturated sampling. The research sample consisted of 30 respondents. The data were collected using a questionnaire, while data analysis was conducted using multiple linear regression with the assistance of SPSS. The results indicate that accounting knowledge has a positive effect on the use of accounting information. This finding suggests that employees with higher accounting knowledge tend to make greater use of accounting information in carrying out their work activities. Work motivation also has a positive effect on the use of accounting information, indicating that motivated employees are more
likely to utilize accounting information in supporting their job performance. These findings demonstrate that accounting knowledge and work motivation are important factors influencing the use of accounting information at CV Asa Tax Solution.

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Published

2026-09-26

How to Cite

Dimas Muhammad Dzaky, Wikan Budi Utami, & Suhesti Ningsih. (2026). THE EFFECT OF ACCOUNTING KNOWLEDGE AND WORK MOTIVATION ON THE USE OF ACCOUNTING INFORMATION AT CV ASA TAX SOLUTION. International Journal of Economics, Business and Accounting Research (IJEBAR), 10(3). https://doi.org/10.29040/ijebar.v10i3.20300

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