PENGARUH SKALA USAHA, KUALITAS SDM DAN PERSEPSI PELAKU UMKM TERHADAP PEYUSUNAN LAPORAN KEUANGAN

Abstract

The Financial Statement is one of the important consideration in taking the management decision, as well as for practitioners of small and medium micro enterprises who are required to present financial report. This Research aimed to examine the effect of business scale, human resources quality, and practitioners’ perceptions of Micro, Small, and Medium Enterprises (UMKM) on the entity of micro, small and medium enterprises (SAK EMKM). The research was quantitative. Moreover, the data collection technique used convenience sampling. Furthermore, the instrument of data collection technique used questionnaires. The questionnaire were distributed to the members of the practitioners at UMKM who were in accordance with the determined criteria. Additionally, the population was some UMKM in Lamongan district. The data were primary. The research result showed that business scale, human resources quality, and practitioners’ perceptions of Micro, Small, and Medium Enterprises had a significant and positive effect on the arrangement of financial statement based on the SAK EMKM. In addition, the result of coefficient determination (R2) was 76.6%. It meant that the model achieved was quite good as the research object.