Does Digital Accounting Affect Company Performance? Amiril Azizah1*, Zainal Arifin2, Karyo Budi Utomo3
Polytechnic State of Samarinda
Abstract
This research aims to analyze the influence of digital accounting and tax payments on Micro, Small and Medium Enterprises (MSMEs) performance. In the era of digitalization, the use of digital accounting systems and efficient tax payment management are considered important factors that can influence the performance of MSMEs. This research uses a quantitative approach with a multiple linear regression design to test hypotheses regarding the influence of the two independent variables on the performance of MSMEs. Using a standardized questionnaire, data was collected from 250 respondents who were owners or managers of MSMEs in Samarinda. Data analysis was carried out using statistical software, focusing on regression coefficients, p values, and related statistics to determine the significance of the influence of digital accounting and tax payments on MSME performance. The research results show that digital accounting has a positive and significant influence on the performance of MSMEs, with a beta coefficient of 0.404 and a p value <0.001. This indicates that better implementation of digital accounting can improve the operational efficiency and effectiveness of MSMEs.
Keywords: Digital Accounting, Tax Payments, MSME Performance
