Dwi, Annisa Anggraini and Wiralestari, Wiralestari and Wiwik, Tsiwiyanti KUALITAS LAPORAN KEUANGAN UMKM KOTA JAMBI DITINJAU DARI PENDIDIKAN, UKURAN USAHA DAN PENGETAHUAN SAK EMKM. Conference on Economic and Business Innovation.
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Abstract
The purpose of this study was to determine the effect of education, size of business and knowledge of SAK EMKM on the quality of SME financial reports. The population of this study were UMKM in Jambi City which were registered at the Jambi City Industry and Trade Office for the 2019 period with a sample of 98 UMKM selected using random sampling with the Slovin formula. The independent variables used in this study are education, business size and knowledge of SAK EMKM. The dependent variable is the quality of UMKM financial reports. The analytical method used is multiple linear analysis using SPSS version 22 program. The test results show that education, size of business, and knowledge of SAK EMKM simultaneously influence the quality of financial statements. Partially the education variable has no effect on the quality of financial reports, while the variables of business size and knowledge of SAK EMKM have a significant positive effect on the quality of financial reports.
Type: | Article |
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Subjects: | H Social Sciences > HG Finance |
Depositing User: | Wiralestari |
Date Deposited: | 19 Mar 2021 05:26 |
Last Modified: | 19 Mar 2021 05:26 |
URI: | https://repository.unja.ac.id/id/eprint/18650 |
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