The International Journal of Business Review (The Jobs Review)
Vol 3, No 2 (2020): The International Journal of Business Review. December 2020

Effects of Moderation Training on Financial Report Preparation, HR Quality, SAK EMKM Implementation and Financial Reporting

Has, Fandri Riomanugusta (Unknown)
Kamaliah, Kamaliah (Unknown)
Azlina, Nur (Unknown)

Article Info

Publish Date
20 Dec 2020

Abstract

This study aims to examine the effect of the quality of human resources and the implementation of SAK EMKM on MSME financial reporting by training in preparing financial statements as a moderating variable. The population in this study were all MSMEs in Bengkalis Regency and the sample in this study amounted to 110 MSMEs. The sampling method uses incidental sampling. Data analysis methods used in this study are multiple regression analysis and MRA using SPSS version 25.0. The results of this study indicate that the quality of human resources and the implementation of SAK EMKM affect the financial reporting of MSMEs. Then the training on the preparation of financial statements moderates the relationship between the quality of human resources and the implementation of SAK EMKM towards MSME financial reporting

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Journal Info
The International Journal of Business Review (The Jobs Review)
Website

Abbrev

thejobsreview

Publisher

Universitas Pendidikan Indonesia

Subject

Economics, Econometrics & Finance

Description

The aim of this The International Journal of Business Review (The Jobs Review)is to promote a principled approach to research on Management Office, Accounting, Sharia Accounting and Accounting Education, Economics, Islam Economics and Economic Education related concerns by encouraging inquiry into ...