FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) PADA PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) (STUDI EMPIRIS PADA UMKM DI KECAMATAN BENAI)

Abstract

This research to determine factors that influence the application of standards financial accounting of small and medium micro entities to micro, small and medium enterprises in Benai Subdistrict of Kuantan Singingi Regency. This type of research is a causal research using a quantitative approach. The population in this study are  the micro,small and medium enterprises in Benai Subdistrict who have been registered in Dinas Koperasi Usaha Kecil Menengah dan Perindustrian Perdagangan of Kuantan Singingi Regency in 2019 with totaling 773 UMKM enterprises. The sample in this study was determinated by using proposive sampling technique obtained 89 sample. The research data were obtained fromquestionnaire data (primary). Data analysis used simple linear regression analysis. To test the hypothesis partially, the T test is used. SPSS ver 23 is a tool.

The results of the research and hypothesis testing show that partially, first owner education UMKM have a significant effect on application of standards financial accounting of micro small and medium entities with a significance value of 0,006. Second, owner motivation UMKM have not a significant effect on application of standards financial accounting of micro small and medium entities with a significance value 0,381. Third, SAK socialization have a significant effect on application of standards financial accounting of micro small and medium entities with a significance value of 0,005. Fourth, enterprises perception UMKM have not a significant effect on application of standards financial accounting of micro small and medium entities with a significance value 0,235. The coefficient of determination is obtained 0,641 or 64,1%, its mean the effect of owner education, owner motivation, SAK socialization and enterprises perception on application of standards financial accounting of micro small and medium entities is 64,1%, while the remaining 35,9% is explained by other causal factors originating from outside in this study research.