Relationship between the interest of management in accounting information and the degree of accounting practices performed internally in Indonesian start-up companies

The main objective of this research is to analyze the relationship between the interest of management in accounting information and how it affects the degree of external reporting and management accounting performed internally in Indonesian startup companies. This study uses Indonesian startup companies as a sample with minimum 2 employees from each company. There are a total of 7 hypotheses and 5 variables in this research. The independent variables are the interest of management in accounting information and the implementation of cloud-based accounting. Meanwhile, the dependent variables are the implementation of accounting information system, external reporting, and management accounting. Data will be analyzed using SmartPLS program using the structural equation modeling (SEM).

VALENCIA DIORA DARMALIM Josua Tarigan (Advisor 1); Saarce Elsye Hatane (Examination Committee 1); Alan Darmasaputra, S.E., MPA., M.Bus. (Examination Committee 2) Universitas Kristen Petra English Digital Theses Undergraduate Thesis Skripsi/Undergraduate Thesis Skripsi No. 32011061/AKT/2024; Valencia Diora Darmalim (D12200003) ACCOUNTING--MANAGEMENT

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