ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) PADA UMKM DI PONOROGO

Putro Nugroho, Muhammad Nur (2022) ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) PADA UMKM DI PONOROGO. Skripsi (S1) thesis, Universitas Muhammadiyah Ponorogo.

	Text (SURAT PERSETUJUAN UNGGAH KARYA ILMIAH) Surat Persetujuan Unggah Karya Ilmiah (M Nur Putro Nugroho).pdf Download (112kB)
	Text (HALAMAN DEPAN) HALAMAN DEPAN.pdf Download (1MB)
	Text (BAB I) BAB I.pdf Download (438kB)
	Text (BAB II) BAB II.pdf Restricted to Registered users only Download (1MB)
	Text (BAB III) BAB III.pdf Restricted to Registered users only Download (727kB)
	Text (BAB IV) BAB IV.pdf Restricted to Registered users only Download (1MB)
	Text (BAB V) BAB V.pdf Restricted to Registered users only Download (161kB)
	Text (DAFTAR PUSTAKA) DAFTAR PUSTAKA.pdf Download (372kB)
	Text (LAMPIRAN) LAMPIRAN.pdf Download (4MB)
	Text (SKRIPSI FULL TEXT) SKRIPSI FULL TEXT.pdf Restricted to Repository staff only Download (10MB)

Abstract

Financial statements are part of a complete financial reporting process usually including balance sheets, income statements, statements of changes in financial position which can be presented in various ways, for example as cash flow statements, or statements of cash flows, notes and other reports and explanatory materials that are part of the financial statements. internal financial statements. This study aims to determine the effect of accounting understanding, education level, and business size on the preparation of financial statements based on SAK EMKM. The population of this research is SMEs in Ponorogo Regency. Respondents of this study were MSME actors in Ponorogo Regency. The source of the data used is primary data using a research instrument in the form of a questionnaire. The data analysis method used is quantitative analysis using multiple linear regression analysis by considering the partial test and simultaneous test. Based on the results of this study, it shows that the three variables, namely accounting understanding, education level, and business size simultaneously affect the preparation of financial statements based on SAK EMKM.

Item Type:	Thesis (Skripsi (S1))
Uncontrolled Keywords:	Pemahaman Akuntansi, Tingkat Pendidikan, Ukuran Usaha, Laporan Keuangan
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Economic > Department of Accounting
Depositing User:	fe . userfe
Date Deposited:	12 Sep 2022 05:24
Last Modified:	12 Sep 2022 05:24
URI:	http://eprints.umpo.ac.id/id/eprint/10140

Actions (login required)

View Item