YUNIATI, HABIBAH ELVI (2023) PENGARUH PERSEPSI, PENGETAHUAN AKUNTANSI DAN PENGALAMAN USAHA TERHADAP PENYAJIAN LAPORAN KEUANGAN BERBASIS SAK EMKM (STUDI PADA PELAKU UMKM FASHION DI PONOROGO). Skripsi (S1) thesis, Universitas Muhammadiyah Ponorogo.
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Abstract
ABSTRACT This research takes the object of Fashion SMEs in Ponorogo. The objects that became the population in this study were all 46 Fashio UMKM actors in Ponorogo. This research is a type of quantitative research and the type of data used in this study is primary data derived from distributing questionnaires. This study aims to determine the effect of perception, accounting knowledge, and business experience on the presentation of SAK EMKM-based financial statements for Fashion SMEs in Ponorogo. Completion of the sample using a saturated sampling technique with the number of samples in this study were 46 MSME actors. All data that has been collected in this study were analyzed using a multiple linear regression analysis model with the SPSS program. The stages of testing in this study include descriptive statistical analysis, multiple linear regression analysis, and hypothesis testing. The results of the study show that: (1) Perception influences the presentation of SAK EMKM-based financial statements by fashion SMEs in Ponorogo. This means that the higher the perception of MSME actors towards accounting information, the better the presentation of SAK EMKM-based financial reports. (2) Knowledge of Accounting influences the Presentation of Financial Statements Based on SAK EMKM Fashion MSME Actors in Ponorogo. This means that the higher the level of accounting knowledge, the better the quality of the SAK EMKM-based financial reports produced. (3) Business Experience influences the Presentation of SAK EMKM-Based Financial Statements of Fashion MSME Actors in Ponorogo. This shows that the wider the business experience, the more quality the presentation of SAK EMKM-based financial statements. (4) Perception, Accounting Knowledge and Business Experience jointly/simultaneously influence the Presentation of SAK EMKM-Based Financial Statements of Fashion MSME Actors in Ponorogo. This means that the creation of quality SAK EMKM-based financial reports is influenced by good perceptions in the field of accounting and is supported by a high level of accounting knowledge and extensive business experience. Keywords: Perception, Knowledge of Accounting, Business Experience, and Presentation of SAK EMKM-Based Financial Statements.
| Item Type: | Thesis (Skripsi (S1)) |
|---|---|
| Uncontrolled Keywords: | ABSTRACT This research takes the object of Fashion SMEs in Ponorogo. The objects that became the population in this study were all 46 Fashio UMKM actors in Ponorogo. This research is a type of quantitative research and the type of data used in this study is primary data derived from distributing questionnaires. This study aims to determine the effect of perception, accounting knowledge, and business experience on the presentation of SAK EMKM-based financial statements for Fashion SMEs in Ponorogo. Completion of the sample using a saturated sampling technique with the number of samples in this study were 46 MSME actors. All data that has been collected in this study were analyzed using a multiple linear regression analysis model with the SPSS program. The stages of testing in this study include descriptive statistical analysis, multiple linear regression analysis, and hypothesis testing. The results of the study show that: (1) Perception influences the presentation of SAK EMKM-based financial statements by fashion SMEs in Ponorogo. This means that the higher the perception of MSME actors towards accounting information, the better the presentation of SAK EMKM-based financial reports. (2) Knowledge of Accounting influences the Presentation of Financial Statements Based on SAK EMKM Fashion MSME Actors in Ponorogo. This means that the higher the level of accounting knowledge, the better the quality of the SAK EMKM-based financial reports produced. (3) Business Experience influences the Presentation of SAK EMKM-Based Financial Statements of Fashion MSME Actors in Ponorogo. This shows that the wider the business experience, the more quality the presentation of SAK EMKM-based financial statements. (4) Perception, Accounting Knowledge and Business Experience jointly/simultaneously influence the Presentation of SAK EMKM-Based Financial Statements of Fashion MSME Actors in Ponorogo. This means that the creation of quality SAK EMKM-based financial reports is influenced by good perceptions in the field of accounting and is supported by a high level of accounting knowledge and extensive business experience. Keywords: Perception, Knowledge of Accounting, Business Experience, and Presentation of SAK EMKM-Based Financial Statements. |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economic > Department of Accounting |
| Depositing User: | fe . userfe |
| Date Deposited: | 11 Sep 2023 04:04 |
| Last Modified: | 11 Sep 2023 04:04 |
| URI: | http://eprints.umpo.ac.id/id/eprint/12517 |
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