FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (Studi Empiris pada UMKM di Kota Ambon)

Abstract

Abstract; This study aims to analyze Factors Affecting the Implementation of Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) on MSME in Ambon City, Moluccas Province. Testing of Owner Education, Understanding of Information Technology, Characteristic of Financial Statement, Socialization and Training of Implementation of Financial Accounting Standard Entity Without Public Accountability (SAK ETAP) use survey conducted by direct Respondent. The data collected in this study using Slovin method by determining the number of samples based on the formula. The sample in this research are 61 respondents who are MSME in various industry in Ambon City. The data of this study were tested using Multiple Regression Analysis with 5% significance Level of the results of this study can provide evidence that the Owner's Education,
Information Technology Understanding, Socialization and Training have no significant effect on the Application of SAK ETAP while Qualitative Characteristics of Financial Statement significantly influence the application of SAK ETAP.

Keywords: Owner Education, Understanding Information Technology, Qualitative Characteristics of Financial Statements, Socialization and Training, Implementation of SAK ETAP, Micro Small and Medium Enterprises