<p><em>The purpose of the study were to examine and analyze the influence of accounting knowledge, educational background and business age on the use of accounting information on MSMEs in Samarinda City, especially in North Samarinda District. Method of sampling used simple random sampling using the slovin formula the totaling 99 respondents. The data used in this study are the primary data. The data collection technique used was to spread the questionnaires directly to the responders. The method of data analysis used is multiple linear analysis using SPSS 21 software. The results of this study suggest that accounting knowledge variable has a positive and significant impact on the use of accounting information. Education background variable has a negative and insignificant impact on the use of accounting information. Whereas the business age variable has a negative and significant impact on the use of accounting information.</em></p>