Image of Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, Motivasi Dan Umur Usaha Terhadap Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (Sak Emkm) Di Kota Pekanbaru (Studi Empiris Pada Umkm Di Kota Pekanbaru)
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Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, Motivasi Dan Umur Usaha Terhadap Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (Sak Emkm) Di Kota Pekanbaru (Studi Empiris Pada Umkm Di Kota Pekanbaru)

Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy. However, MSMEs have various problems especially in terms of recording financial statements. The Government has disclosed the Financial Accounting Standards of Micro Small Medium Enterprises in 2016 as a guide for the preparation of simpler financial statements making it easier in preparing financial reports in accordance with the standards. The purpose of this study is to determine the effect of education level, understanding of accounting, motivation and age of business on the application of Accounting Standards of Micro Small Medium Enterprises to MSMEs. Data collection techniques are using a questionnaire. The method used for sample selection is accidental sampling with a total sample of 100 respondents. Hypothesis testing in this study was carried out using statistical tests t. The data analysis technique used in this study is multiple linear regression analysis using the SPSS 22 data software program. The results of testing the hypothesis by using the statistical test t shows the significance value of the education level variable owner 0.391> 0.05, which means that H1 is rejected, the understanding variable accounting is 0,000> 0.05, which means H2 is accepted, the motivation variable of the owner is 0.006> 0.05, which means that H3 is accepted. and variable business age 0.550> 0.05, which means that H4 is rejected. The results showed that the level of education and business age variables did not affect the application of accounting standards and the variable understanding of accounting and motivation influenced the application of accounting standards. Keywords: Accountability, Village Financial Management, Village Government

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 118 (0203)
02 03. 118 (0203)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 118 (0203)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi.,
Deskripsi Fisik
xv, 52 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 118 (0203)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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