FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP )PADA UMKM DI KOTA SERANG
| Main Author: | HERYANI, LINDA |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/1786/1/FAKTOR-FAKTOR%20YANG%20MEMPENGARUHI%20PENERAPAN%20STANDAR%20AKUNTANSI%20KEUANGAN%20ENTITAS%20TANPA%20AKUNTABILITAS%20PUBLIK%20%28SAK%20ETAP%29PADA%20UMKM%20DI%20KOTA%20SERANG.PDF https://eprints.untirta.ac.id/1786/ |
Daftar Isi:
- Law Number 20 Year 2008 regarding Micro, Small and Medium Enterprises (MSMEs )regulates the obligation to hold good accounting records for small businesses in Indonesia. This study aims to determine the factors that affect the application of Financial Accounting Standards Entity Without Public Accountability Entity (SAK ETAP ) seen from socialization, level of education owners, business scale and age of SMEs business. The study was conducted on 85 medium scale MSMEs in Serang City. Data were analyzed using multiple linear regression method with SPSS 19,00 program. Based on result of hypothesis test show socialization and age of business have positive and significant influence to SAK ETAP application. Owner education level has no effect on the application of SAK ETAP. The scale of business has a negative and insignificant effect on the application of SAK ETAP.