Jurnal Akuntansi dan Keuangan (JAK)
Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019

FAKTOR-FAKTOR YANG MEMPENGARUHI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA USAHA BARBERSHOP

Niken Kusumawardani (Fakultas Ekonomi dan Bisnis Universitas Lampung)

Article Info

Publish Date
30 Jul 2019

Abstract

This research aims to; 1) Determine the effect of education level on the preparation of SAK ETAP financial statements; 2) Determine the influence of educational background on the preparation of SAK ETAP financial statements; 3) Determine the effect of business scale on the preparation of SAK ETAP financial statements; 4) Determine the effect of business experience on the preparation of SAK ETAP financial statements. The sample of this research is the Barbershop Micro, Small and Medium Enterprises (UMKM) in Tanjung Senang District. This sampling method uses random sampling. Data were analyzed using multiple linear regression analysis. The results showed that the level of education, educational background, and business scale did not significantly influence the preparation of SAK ETAP financial statements. Only business experience has a significant effect on the preparation of SAK ETAP financial statements.

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Journal Info
Jurnal Akuntansi dan Keuangan (JAK)
Website

Abbrev

jak

Publisher

Universitas Lampung

Subject

Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Akuntansi dan Keuangan (JAK) merupakan jurnal ilmiah akuntansi dan keuangan yang diterbitkan dua kali dalam satu tahun (Januari dan Juli) oleh Jurusan Akuntansi Universitas Lampung yang berfokus pada: - Akuntansi Keuangan - Akuntansi Manajemen - Akuntansi Sektor Publik - Sistem Informasi ...