Pengaruh Persepsi Pengusaha Kecil Dan Menengah Terhadap Penggunaan Sak Etap Di Kota Bandar Lampung (Studi Pada Sentra Kripik Segalamider Bandar Lampung)
Abstract: Accounting
practices, financial accounting in particular on SMEs in Indonesia is still low
and has many drawbacks. Weakness, partly due to lack of education, lack of
understanding of Financial Accounting Standards (GAAP) of the owners and
managers in the absence of regulations requiring the preparation of financial
statements for SMEs. The main problem in this research is how the influence of
perception of small and medium enterprises to the use of SAK ETAP?.
The purpose of this study was to determine the effect of the perception
of how small and medium enterprises to the use of SAK ETAP ". The
hypothesis is the perception of small and medium enterprises to the use of SAK
ETAP in Bandar Lampung. From the discussion of the results obtained by the
regression equation Y = 22.760 +0.300 X and hypothesis test results using the t
test, where the real level tcount df = 54 and α = 0.05 at 3.567 significant at
p-value 0.001 and the value of TTable (appendix t_tabel ) of 2.005, thus
tcount> TTable (3.567> 2.005). Which means that the hypothesis is proven
and can be accepted as true.
Penulis: Rosmiaty Tarmizi, Ni
Luh Sartika Bugawanti
Kode Jurnal: jpakuntansidd130140
