KUALITAS LAPORAN KEUANGAN UMKM KOTA JAMBI DITINJAU DARI PENDIDIKAN, UKURAN USAHA, DAN PENGETAHUAN SAK EMKM

Authors

  • Dwi Annisa Anggraini Fakultas Ekonomi dan Bisnis, Universitas Jambi
  • Wiralestari Fakultas Ekonomi dan Bisnis, Universitas Jambi
  • Tiswiyanti Fakultas Ekonomi dan Bisnis, Universitas Jambi

Keywords:

Education, Size of Business, Knowledge of SAK EMKM, Quality of Financial Statements

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 statements. 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 statements. 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 statements, while the variables of business size and knowledge of SAK EMKM have a significant positive effect on the quality of financial statements.

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Published

2021-03-23

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Articles