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.
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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)) |
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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 |
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