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Analysis of Factors Affecting Implementation of Entity Financial Accounting Standards without Public Accountability (SAK ETAP) in Middle Small Micro Businesses (UMKM) District in Indragiri District Region

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  • UNISI, Fakultas Pertanian

Abstract

This study aims to determine and empirically test the effect of providing information and outreach, educational background and business scale on the understanding of MSMEs in preparing financial reports based on SAK ETAP at MSMEs Tembilahan District, Indragiri Hilir Regency, Riau. The sample of this study were 63 MSMEs in the gold, cellphone, drug and electronic trading sectors in Tembilahan District, Indragiri Hilir Riau District. Data collection techniques used the Surver Method. This study uses the data analysis method of Multiple Linear Regression using SPSS Version 26. Partial hypothesis test results show that the provision of information and socialization have no effect on MSME understanding in preparing financial reports based on SAK ETAP on MSMEs Tembilahan District, Indragiri Hilir Riau District, educational background influences the understanding of MSMEs in preparing financial reports based on SAK ETAP at UMKM Tembilahan District, Indragiri Hilir Riau District, and the business scale influences the understanding of MSMEs in preparing financial reports based on SAK ETAP on MSMEs Tembilahan District, Indragiri Hilir Riau Regency. Hypothesis test results simultaneously providing information and outreach, educational background and business scale simultaneously affect the understanding of MSMEs in preparing financial reports based on SAK ETAP at MSMEs Tembilahan District, Indragiri Hilir Regency, Riau. The coefficient of determination of 43.8% shows that the understanding of MSMEs in preparing financial reports based on SAK ETAP at MSMEs Tembilahan District, Indragiri Hilir Riau District is influenced by the provision of information and socialization, educational background and business scale of 43.8%, while the remaining 56 , 2% is influenced by other variables not examined in this study.

Suggested Citation

  • UNISI, Fakultas Pertanian, 2020. "Analysis of Factors Affecting Implementation of Entity Financial Accounting Standards without Public Accountability (SAK ETAP) in Middle Small Micro Businesses (UMKM) District in Indragiri District Re," OSF Preprints tgszp, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:tgszp
    DOI: 10.31219/osf.io/tgszp
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    References listed on IDEAS

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    1. Timo Baas & Mechthild Schrooten, 2006. "‘Relationship Banking and SMEs: A Theoretical Analysis’," Small Business Economics, Springer, vol. 27(2), pages 127-137, October.
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