Abstrak
<em>This study aims to determine the Effect of Education Level, Accounting Knowledge, Business Scale and Business Experience on Accounting Information</em><em> in the Village of Kampung Baru City Central Pariaman as many as 24 perpetrators of UMKM consist of one person owner and two employees . Methods of taking samples pe nelitian using Total Sampling. The data collection technique used a questionnaire . Validity and reliability test . The data analysis technique used multiple linear regression , t test, f test, and the coefficient of determination.The results of the research have demonstrated that : (1) not found the influence persespi perpetrators of UMKM to use information accounting . It is proved the value of t count < t table ( 0.449 < 1.6675 ) and the value of sig. 0.619 ( 0.619 > 0.05), (2) there is no effect of accounting knowledge on the use of accounting information . This is evidenced by the value of t count < t table ( 0.486 < 1 , 6675 ) and the value of sig. 0.629 ( 0.629 > 0.05), (3) there is an effect of business scale on the use of accounting information . Ha l is evidenced nila i t count > from t table ( 6.745 > 1.667 ) and the value of sig. 0, 000 (0, 000 < 0 , 05 ), (4) there is an influence on the perception of UMKM actors about accounting , accounting knowledge , and business scale on the use of accounting information . This is evidenced by fish with a calculated F value > F table ( 15.245 > 2 , 74 ) with a sig. 0.000 is less than 0.05 (0.000 <0.05). </em>