KUSUMAWARDANI, NIKEN (2019) FAKTOR-FAKTOR YANG MEMPENGARUHI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA USAHA BARBERSHOP. Jurnal Akuntansi dan Keuangan, 24 (2). pp. 68-84. ISSN 1410-1831

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Abstract

This research aims to; 1) Determine the effect of education level on the preparation of SAK ETAP financial statements; 2) Determine the influence of educational background on the preparation of SAK ETAP financial statements; 3) Determine the effect of business scale on the preparation of SAK ETAP financial statements; 4) Determine the effect of business experience on the preparation of SAK ETAP financial statements. The sample of this research is the Barbershop Micro, Small and Medium Enterprises (UMKM) in Tanjung Senang District. This sampling method uses random sampling. Data were analyzed using multiple linear regression analysis. The results showed that the level of education, educational background, and business scale did not significantly influence the preparation of SAK ETAP financial statements. Only business experience has a significant effect on the preparation of SAK ETAP financial statements. Keywords: Level of education, Educational background, Business scale, Business experience, and Entity Financial Accounting Standards without Public Accountability (SAK ETAP).

Item Type:	Article
Subjects:	A General Works > AI Indexes (General)
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	Niken Kusumawardani
Date Deposited:	21 Sep 2020 08:39
Last Modified:	21 Sep 2020 08:39
URI:	http://repository.lppm.unila.ac.id/id/eprint/23157

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