CD Skripsi

Pengaruh Sosialisasi, Persepsi Pelaku Dan Motivasi Kerja Terhadap Implementasi Standar Akuntansi Keuangan Entitas Mikro, Kecil, Menengah (Sak Emkm) Di Kabupaten Siak

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ABSTRACT
Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) are independent financial accounting standards that can be used by entities that meet the definition of an entity without significant public accountability. SAK EMKM clearly explains the business unit concept as one of its basic assumptions. Therefore, to prepare financial reports based on SAK EMKM, a company must be able to separate the owner's personal wealth from the company's assets and business results, and between the company/legal entity and other companies/legal entities. Micro, small and medium accounting standards (SAK EMKM) are intended for entities that cannot meet the requirements specified in the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This research aims to examine the influence of socialization, actor perceptions and work motivation on the implementation of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in Siak Regency. The research population is Micro, Small and Medium Enterprises (MSMEs) in Siak Regency. The sampling technique used in this research was accidental sampling using the Slovin formula to produce a minimum sample of 92 samples from a total population of 1,126. 130 questionnaires were distributed and 126 questionnaires were returned, this number will then be analyzed using multiple linear regression analysis methods and hypothesis testing. The research results show that socialization has no influence on the implementation of SAK EMKM, the perpetrator's perception and work motivation influence the implementation of SAK EMKM.

Keywords: Socialization, Perceptions of Actors, Work Motivation, Implementation of SAK EMKM

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002126659

Penerbit

Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002126659

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

Vina

Versi lain/terkait

Lampiran Berkas

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