FAKTOR-FAKTOR YANG MEMPENGARUHI UKM DALAM MENYUSUN LAPORAN KEUANGAN (STUDI PADA UKM DI KOTA BATU)
| Main Author: | ALFIAD, DANANG IMAN |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14972/ |
Daftar Isi:
- The purpose of this study is to describe the factors that influence UKM in preparing the financial statements and to analyze the factors which are most dominan. Populasi in this study are UKM engaged in food processing that is in Kota Batu. And this sample in 31 UKM in the Batu city. Study used factor analysis to determine the factors that influence UKM in preparing financial statements with variable UTAUT (Unifed Theory of Acceptance and Use of Technology) as a reference. Based on the results of this study factor analysis, there are four factors that affect UKM in preparing financial statements in Batu. Where the factors are all factors presented by Vankates, Morris, Davis (2003), namely; 1). Performance Expectancy, 2). Effort Expectancy, 3). Social Influence, 4). Facilitating Conditions. Althought the most dominant factor is the Performance Expectancy, this is evidenced by the number of respondents who tend to respond to agree on Performance Expectancy factor compared to other factors.