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Analysis of Factors Affecting The Implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK- EMKM) in Banyumas Regencies

FARADILLA, Winny (2023) Analysis of Factors Affecting The Implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK- EMKM) in Banyumas Regencies. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

Penelitian ini merupakan penelitian kuantitatif dengan metode survei. Populasi dalam penelitian ini adalah seluruh pelaku UMKM di Kabupaten Banyumas dengan purposive sampling sebanyak 100 pelaku UMKM. Penelitian ini menggunakan analisis regresi linier berganda, dengan melakukan uji koefisien determinasi, uji T dan menggunakan analisis regresi moderasi. Berdasarkan analisis data, hasil penelitian menunjukkan bahwa: (1) Persepsi pelaku UMKM berpengaruh positif terhadap implementasi SAK EMKM, (2) Teknologi informasi berpengaruh negatif terhadap implementasi SAK EMKM, (3) Sosialisasi SAK EMKM berpengaruh positif terhadap implementasi SAK EMKM, (4) Masa memimpin dapat memoderasi hubungan antara persepsi pelaku UMKM terhadap penerapan SAK EMKM, (5) Masa memimpin tidak dapat memoderasi hubungan antara teknologi informasi terhadap penerapan SAK EMKM, (6) Masa memimpin tidak dapat memoderasi hubungan antara sosialisasi SAK EMKM terhadap penerapan SAK EMKM.

Item Type: Thesis (Skripsi)
Nomor Inventaris: C23078
Uncontrolled Keywords: Perception of MSME Actor, Information Technology, Socialization of SAK EMKM, Leadership Period, Implementation of SAK EMKM
Subjects: P > P138 Perception
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Mrs Winny Faradilla
Date Deposited: 06 Feb 2023 06:39
Last Modified: 06 Feb 2023 06:39
URI: http://repository.unsoed.ac.id/id/eprint/19877

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