THE IMPACT OF ACCOUNTING KNOWLEDGE, EDUCATION LEVEL, AND BUSINESS SCALE ON ACCOUNTING INFORMATION UTILIZATION: EVIDENCE FROM AN ENVIRONMENTAL UNCERTAINTY CONTEXT

This study aims to investigate the impact of accounting knowledge, education level, and business scale on the utilization of accounting information, with environmental uncertainty serving as a moderating factor. The population consisted of 954 MSME respondents across Indonesia, selected using random sampling. Data were collected via questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results demonstrate that accounting knowledge, education level, and business scale significantly affect the use of accounting information. Additionally, environmental uncertainty significantly moderates the relationships between accounting knowledge, education level, business scale, and the utilization of accounting information. This study provides actionable insights for MSME owners and policymakers. Enhancing accounting and education knowledge among MSME operators, as well as supporting business scaling, can improve the effective use of accounting information systems, especially under conditions of environmental uncertainty. This can lead to better decision-making, improved financial management, and increased MSME resilience in volatile markets. The novelty of this research lies in its integration of environmental uncertainty as a moderating factor, offering a nuanced understanding of how contextual dynamics influence accounting information use in Indonesian MSMEs.