Analysis of Factors Influencing the Application of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in Cooperative Financial Reporting in Bogor City
DOI:
https://doi.org/10.59890/ijebma.v1i1.181Keywords:
Level Education Part Finance Cooperative, Age Effort, Socialization of SAK ETAP, Understanding AccountancyAbstract
Study This aim For know influencing factors _ application standard accountancy finance entity without accountability public . factors the is level education part finance cooperative , age effort , socialization of SAK ETAP and understanding accounting . Population palace researcher This is whole cooperative active in the city of Bogor. Whereas For sample study are 83 cooperatives use purposive sampling method . Data analysis technique used in study This is analysis multiple linear regression . Research results show that level education part finance cooperative , age effort , socialization of SAK ETAP and understanding accountancy influential positive and significant in a manner simultaneous to application of SAK ETAP. For level education part finance cooperative influential positive in a manner Partial to application of SAK ETAP, meanwhile age business No influential positive and significant in a manner Partial to implementation of SAK ETAP, socialization of SAK ETAP has an effect positive and significant in a manner Partial to implementation of SAK ETAP and understanding accountancy influential positive and significant in a manner Partial to application of SAK ETAP
References
Andikawati, 2017, Influence Internal and External Characteristics of the Financial Section Cooperative To understanding Standard Accountancy Finance Entity Without public Accountability , Diponegoro University Journal of Economics .
Ghozali and Chariri , 2014:296, Theory Entity : Diponegoro University Publishing Agency, ISBN; 979.704.014.3, page : 416.
Ghozali , Imam, 2016, Application Analysis Multivariate With the SPSS Program. Semarang: Diponegoro University Publishing Agency . Pg 95-139-215.
Harnanto, Yunus , 2009, Accounting Finance Advanced Edition First . Yogyakarta: BPFE-Yogyakarta.
Bond Accountant Indonesia , 2011, Standard Accountancy Finance Entity Without Public Accountability. Jakarta: Standards Council Accountancy Finance.
Jusup, 2003, Fundamentals of Accounting I. Edition six . Publisher STIE YKPN
Khoswan, Velicia , 2018, Cooperative or Limited Liability Company ? A Overview from Corner Finance.
Kusuma, Lutfiany, 2018, Perception Ummm In Understanding SAK EMKM, Journal Akunida ISSN 2442-3033 Volume 4 Number 2, Djuanda Bogor University.
Meidiyustiani , Rinny , 2016, The Influence of Owner Education , Understanding Accounting and Motivation Owner to Application Standard Accountancy Finance For Entity Without public Accountability , Journal Accounting Vol.1 No.01 page 13-27, Budi Luhur University .
Minarni, Sisdiantoro, 2014 , Influencing Factors Implementation Standard Accountancy Entity Without public Accountability , Journal Accounting Vol. 2.No. 1, Tulungagung University.
Believers and Maemunah , 2018, Management of Government Funds Village : Study on the District Babakan Madang, Sukaraja and Ciawi , Journal Akunda Djuanda University , Bogor.
Nazir, 2009, Method Research , Bogor, Ghalia Indonesia. Pages: 29-54.
Neag (2011) Differential Financial Reporting Standards For Micro Entites : Advantages and Limits. Peter University Mior , Romania.
Oktaritama, Januarti, 2019, Influencing Factors Understanding of the Accounting Section Top Standard Cooperative Accountancy Finance Entity Without Accountability Public, Journal of Economics Vol 1 (1) Diponegoro University.
Regulation of the Minister of Cooperatives and Small and Medium Enterprises Republic of Indonesia Number 04 of 2012 concerning Guidelines General Accountancy Cooperative .
Regulation of the Minister of Cooperatives and Small and Medium Enterprises Republic of Indonesia Number 12 of 2015 concerning Guidelines General Accountancy Cooperative Sector real.
Number 13 of 2015 concerning Guidelines Save Business Accounting Borrow by Cooperative.
Ropcke , J, 2012, Cooperative Economics : Theory and Management . Yogyakarta: Graha Science.
Sanusi, Anwar, 2016. Method Study Business, Jakarta, Salemba four . Page : 87.
Sattar, 2017, Books Cooperative Economic Teachings . Yogyakarta: Publisher deeppublish.
Sigit, 2017, Influencing Factors Ability Understanding of Sak-Etap. Journal Diponegoro University Accounting.
Sugiyono , 2017, Method Study Qualitative , R&D, Bandung, Alfabeta. Pg: 60-63-80-8.
Constitution Number 17 of 2012 concerning Cooperative.
Constitution Number 25 of 1992 Concerning Cooperative.
Constitution Number 40 of 2007 concerning Limited Liability Companies.
Wijayanti, 2015, Influencing Factors Perceptions of Implementation Standard Accountancy Finance Entity Without public Accountability, Journal Diponegoro University Accounting.
Yeni, 2019 , Influencing Factors Application Report Finance Based on SAK ETAP on MSMEs, Journal Muhammadiyah Palembang University Accounting
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Yuppy Triwidatin, Abdullah
This work is licensed under a Creative Commons Attribution 4.0 International License.
