ANALYSIS OF THE INFLUENCE OF TYPE OF BUSINESS AND EDUCATIONAL BACKGROUND LEVEL ON IMPLEMENTING PROCESS OF ACCOUNTING CYCLE IN SMALL ENTERPRISES IN BANDAR LAMPUNG

Abstract

This research aims to know the type of business and educational background level that may influence the implementation of accounting cycle process in small enterprises in Bandar Lampung. The researcher decides to choose those criteria because the author sees that small enterprises is the most donating to gross domestic product in Indonesia, yet the small enterprises tends to have a low-quality financial management especially in accounting term. Therefore the researcher proposed type of business and educational background level to be the influencing factors to the implementation of accounting cycle process. Sample of this research is using small enterprises in Bandar Lampung. Hence, the total sample is 100 small enterprises that selected by using random sampling. The technique used in this research is multiple regression at 5% significance level. The result of this research identifies that the type of business and educational background level influences the implementation of accounting cycle process in small enterprises in Bandar Lampung significantly and simultaneously.