CD Skripsi

Pengaruh Tingkat Pendidikan, Tingkat Pemahaman Akuntansi Dan Literasi Keuangan Terhadap Pelaporan Keuangan Umkm Berdasarkan Sak Emkm Dimoderasi Oleh Pelatihan Penyusunan Laporan Keuangan (Studi Empiris Pada Umkm Kota Pekanbaru)

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ABSTRACT

This study aims to find out about the influence of each level of education, understanding of accounting and financial literacy on MSME financial reporting, and also training in preparing financial statements as a moderating variable in Pekanbaru City. The method used in this research is to use descriptive methods with correlation studies. The sample in this study was MSMEs in Pekanbaru City with a total of 100 MSMEs. Data collection using questionnaires that were analyzed using multiple regression and Moderated Regression Analysis (MRA) with SPSS program (Statistical Product and Service Solution). The result of this study indicate that the level of education, accounting understanding, and financial literacy have a partial effect on MSME Financial Reporting. Further result prove that financial reporting preparation training is able to moderate the relationship of education level with MSME financial reporting including in moderating the relationship between accounting comprehension and MSME financial reporting and the relationship of financial literacy with MSME financial reporting.
Keywords: Education, Accounting Understanding, Financial Literacy, MSME Financial Reporting , Financial Report Preparation Training.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 119 (0275)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2019

Deskripsi Fisik

x, 95 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 119 (0275)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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