Skripsi pengaruh pemanfaatan teknologi informasi akuntansi, kompetensi pelaku usaha UMKM dan pemahaman SAK UMKM terhadap kualitas laporan keuangan (Studi Empiris Pada UMKM Kecamatan Wonokromo Surabaya)
Total View This Week0
Total View This Week0
Institusion
Universitas Wijaya Kusuma Surabaya
Author
Wildania, Nabila
Subject
HB Economic Theory
Datestamp
2023-10-05 02:13:47
Abstract :
ABSTRACT The quality of financial reports is a condition in which financial reports are able to show good and relevant information. The research objective was to test empirically: the use of accounting information technology, the competence of UMKM business actors, and the understanding of SAK EMKM affect the quality of UMKM financial reports in Wonokromo District, Surabaya. To find out the variable analysis used multiple linear regression analysis techniques, with this technique it will be possible to test the hypothesis which states the effect simultaneously and partially between the independent variables and the dependent variable. In this study, the population was all MSME business actors who carried out their business activities in the Wonokromo District area and were domiciled in the Wonokromo District, Surabaya City, totaling 376 UMKM. The sampling technique in this study was Non-Probability Sampling with the method used was purposive sampling. The selection of the sample in this study was based on purposive sampling with the criteria of UMKM having a business and domiciled in the Wonokromo District, Surabaya and UMKM having good financial records. Based on the criteria, the number of samples used was 100 UMKM. The results of data processing in this study indicate that the use of information technology has a positive effect on the quality of UMKM financial reports. The better the use of information technology for UMKM actors, the better the quality of UMKM financial reports. The competence of UMKM business actors has a positive effect on the quality of UMKM financial reports. The better the competence of UMKM actors, the better the quality of UMKM financial reports. Understanding SAK EMKM has a positive effect on the quality of MSME financial reports. The better the understanding of SAK UMKM, the better the quality of financial reports made by UMKM.
ABSTRACT The quality of financial reports is a condition in which financial reports are able to show good and relevant information. The research objective was to test empirically: the use of accounting information technology, the competence of UMKM business actors, and the understanding of SAK EMKM affect the quality of UMKM financial reports in Wonokromo District, Surabaya. To find out the variable analysis used multiple linear regression analysis techniques, with this technique it will be possible to test the hypothesis which states the effect simultaneously and partially between the independent variables and the dependent variable. In this study, the population was all MSME business actors who carried out their business activities in the Wonokromo District area and were domiciled in the Wonokromo District, Surabaya City, totaling 376 UMKM. The sampling technique in this study was Non-Probability Sampling with the method used was purposive sampling. The selection of the sample in this study was based on purposive sampling with the criteria of UMKM having a business and domiciled in the Wonokromo District, Surabaya and UMKM having good financial records. Based on the criteria, the number of samples used was 100 UMKM. The results of data processing in this study indicate that the use of information technology has a positive effect on the quality of UMKM financial reports. The better the use of information technology for UMKM actors, the better the quality of UMKM financial reports. The competence of UMKM business actors has a positive effect on the quality of UMKM financial reports. The better the competence of UMKM actors, the better the quality of UMKM financial reports. Understanding SAK EMKM has a positive effect on the quality of MSME financial reports. The better the understanding of SAK UMKM, the better the quality of financial reports made by UMKM.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
