The Effect of Size, Technology Literacy, and Utilization of Information Technology on The Implementation of Financial Accounting Standards in Cooperative

MAHENDRA, Iqbal Rizza (2021) The Effect of Size, Technology Literacy, and Utilization of Information Technology on The Implementation of Financial Accounting Standards in Cooperative. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This research aims to examine the effect of cooperative size, technology literacy, and utilization of information technology on the implementation of SAK ETAP in cooperatives. This research chooses the cooperative which is located in Wonogiri Regency. This research using data which were collected using questionnaires that will be distributed using Google Docs due to Covid-19 condition. The sample of this research is 82 managers/organizers of cooperatives. Analysis of the data in this research is regression analysis. The results or this research are: (1) Cooperative size has no effect on the implementation of SAK ETAP in government employee’s cooperatives in Wonogiri Regency, (2) literacy technology has no effect on the implementation of SAK ETAP in government employee’s cooperatives in Wonogiri Regency, (3) The utilization of information technology has a positive effect on the implementation of SAK ETAP in government employee’s cooperatives in Wonogiri Regency.

Item Type: Thesis (Skripsi)
Nomor Inventaris: C21303
Uncontrolled Keywords: SAK ETAP, Cooperation Size, Literacy Technology, Utilization of Information Technology
Subjects: C > C837 Cooperation Corporations Societies
C > C863 Corporations Accounting
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Mr Iqbal Rizza Mahendra
Date Deposited: 30 Aug 2021 09:08
Last Modified: 30 Aug 2021 09:08
URI: http://repository.unsoed.ac.id/id/eprint/11196

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