ANALISIS FAKTOR YANG MEMPENGARUHI PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM)
Abstract: SAK ETAP is a one
DSAK efforts to facilitate SMEs in preparing financial statements and to
resolve its internal problem. SAK ETAP made not as complete as GAAP. However,
until now the application of IFRSs ETAP is still very low. SAK ETAP still
burdensome SMEs, the cause of SMEs still do not know the importance of making
financial reports, the lack of knowledge of the owner of the accounting, and
etc. So the purpose of this study is to analyze the factors that affect the
implementation of ETAP SAK on SMEs. This study used a sample of 64 SMEs spread
Area Tegal. The variables of this research is the application of IFRSs ETAP as
the dependent variable, while the owner of education, understanding of
Information Technology, the qualitative characteristics of financial statements
and the size of the business as an independent variable. Data were analyzed
using linear regression technique. The results of this study identify that
education owner, understanding of Information Technology, the qualitative
characteristics of financial statements and the size of the business and
significant positive effect on the implementation of ETAP SAK on SMEs. This
means that the higher education owner, understanding of Information Technology,
the qualitative characteristics of financial statement report and the size of
the business, the better the application of IFRSs ETAP .
Keywords: qualitative
characteristics of financial statemen; education owner; the implementation of
ETAP SAK; the understanding of information technology; the size of the business
Penulis: Nurita Budi Pratiwi,
Rustam Hanafi
Kode Jurnal: jpakuntansidd160695
