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The Effect of Accounting Knowledge, Entrepreneurship Spirit and Capital Accessibility to Financial Performance of Footwear Creative Industries with Government Policy as Moderating Variable

机译:会计知识,创业精神和资本可用性对鞋类创新产业金融业绩的影响,使政府政策成为努力变量

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The study aims to determine the effect of accounting knowledge, entrepreneurship spirit and accessibility of capital to business financial performance of footwear creative industries. Besides, it also examined whether the government policy of increasing the price of fuel, LPG and electricityis moderating variable that influence the effect of independent variables over to company financial performance. This research is a survey as the comparative causal that measures two or more variables and show the direction of the relationship between independent variables and dependent variable.The study population is the entire footwear creative industry entrepreneurs in Bandung, West Java. Sampling method using cluster random sampling. The data consist of primary and secondary data. The data analysis was done through descriptive statistical analysis and inferential statisticalanalysis using the modified regression analysis (MRA). The results show that the accounting knowledge, entrepreneurship spirit and accessibility of capital simultaneously and partially significant positive effect on business financial performance footwear creative industries. Other researchresults show that the government policy of increasing the price of fuel, LPG and electricity basic tariff is a moderating variable that weaken the influence of accounting knowledge, entrepreneurship spirit and accessibility of capital to company financial performance. The relationship of independentvariables with dependent variable is very strong (93.9%), and the effect is also very large, namely 86.6%. Research recommendations that the policy of increasing the price of fuel, LPG and electricity basic tariff should be accompanied by other policies that can boost the financial performanceof MSMEs in particular creative industries of footwear.
机译:该研究旨在确定会计知识,企业家精神和资本可达性对鞋类创意产业的商业财务表现的影响。此外,还研究了增加燃料价格的政府政策,这些政策会影响自动变量对公司财务业绩的自动变量影响。该研究是一项调查,作为测量两个或多个变量的比较因果,并显示独立变量与依赖变量之间的关系的方向。研究人口是西爪哇省万通的整个鞋类创新产业企业家。使用群集随机采样采样方法。数据由主数据和次要数据组成。通过使用修饰的回归分析(MRA)来通过描述性统计分析和推理统计分析来完成数据分析。结果表明,会计知识,企业家精神和资本可达性同时和部分对商业金融业绩鞋类创新产业的积极影响。其他研究结果表明,增加燃料价格的政府政策,LPG和电力基本关税是一个调节变量,削弱了会计知识,企业家精神和资本可达性对公司财务业绩的影响。独立的variables与依赖变量的关系非常强烈(93.9%),效果也非常大,即86.6%。研究建议,增加燃料价格,LPG和电力基本关税的政策应伴随着其他政策,可以提高特别是鞋类创意产业的MSMES的金融业绩。

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