THE INFLUENCE OF ACCOUNTING KNOWLEDGE AND NEED OF ACHEIVEMNT ON THE USE OF ACCOUNTING INFORMATION

Students who are entrepreneurs in managing their businesses tend to use accounting information less. The lack of use of accounting information is due to poor accounting knowledge and the need of achievement from business actors. The study was conducted on students in the city of Bandung who have a business. This research is explanatory research with the unit of analysis is students in the city of Bandung who are entrepreneurs. The research sample of 111 students was obtained from GIMB and HIPMI PT Bandung city. The questionnaire was distributed using Google forms. The data collected is processed using the SPSS 16 for Windows program. The results showed that accounting knowledge and need of achievement were able to explain variations in the value of using accounting information.