PENGARUH LATAR BELAKANG PENDIDIKAN, PENGETAHUAN AKUNTANSI PEMILIK, DAN UKURAN USAHA KECIL MENENGAH (UKM) TERHADAP PENERAPAN SAK-ETAP DI KOTA SEMARANG

Yogi Ari Prakoso(1*), Andwiani Sinarasri(2), Fatmasari Sukesti(3)


(1) 
(2) 
(3) 
(*) Corresponding Author

Abstract



This research aims to prove evidence on the influence of owner’s educational background, owner’s
accounting knowledge, and size of business towards the implementation of SAK ETAP on SMEs located in
Semarang City used  quantitative method by using primary data. Used 83 samples with determination used the
slovin formula.
 
In this research used IBM SPSS for Windows 23 with three independent variables are owner’s
educational background, owner’s accounting knowledge, and size of business and the implementation of SAK
ETAP as the dependent variable. The testing data used instrument test to consist of validity test and reliability
test, classic assumption test which consist of normality test, multikolinierity test, heteroskedastisity test, and
autocorrelation, together with hypotesys test which covers f-test and t-test.
 
The results show that the owner’s educational background do positive and not significantly effect on
the implementation of SAK ETAP, owner’s accounting knowledge do positive and significantly effect on the
implementation of SAK ETAP, and size of business do positive and significantly effect on the implementation
on the SAK ETAP partially, and taken tog ether simultaneously test do positive and significantly effect on the
implementation of SAK ETAP.



Keywords


owner’s educational background, owner’s accounting knowledge, business scale, implementation of SAK ETAP

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DOI: https://doi.org/10.26714/mki.v8i3.5176

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MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang 
ISSN 2087-2836 (print) | ISSN 2580-9482 (online)
Organized by Department of Accounting, Faculty of Economics, Universitas Muhammadiyah Semarang, Semarang, Indonesia
Published by Program Studi Akuntansi Universitas Muhammadiyah Semarang
W : https://jurnal.unimus.ac.id/index.php/MAX
E : maksimum@unimus.ac.id, nurcahyo@unimus.ac.id

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