FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN BERBASIS SAK–ETAP PADA UMKM

Abstract

This study aims to examine empirically the influence of educational background, education level, business scale,
business age, accounting knowledge, and information and dissemination on the quality of financial report based
on SAK ETAP on Small and Medium Micro Enterprises in Surabaya. The population of this study are all SMEs
in Surabaya amounting to 40,719 MSMEs. The sampling technique used with stratified random sampling
method, Data obtained from the distribution of questionnaires with the number of samples as many as 100 actors
UMKM. Methods of data collection using questionnaires and methods of data analysis using multiple linear
regression analysis. Based on the results of data analysis and hypothesis testing, it can be concluded that the
educational background variable does not affect the quality of financial statements based on SAK ETAP while
the level of education, business scale, business age, knowledge accounting and information and dissemination
positively affect the quality of financial statements SAK ETAP.
Keywords: financial statements, SAK ETAP, small and medium micro enterprises