Faktor-Faktor Yang Mempengaruhi Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil  Dan Menengah (SAK EMKM) Terhadap EMKM di Kota Banjarbaru

Stenly Apriliandra Tanmaela; Mujennah .

Faktor-Faktor Yang Mempengaruhi Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (SAK EMKM) Terhadap EMKM di Kota Banjarbaru

Stenly Apriliandra Tanmaela, Mujennah .

Abstract

This study aims to analysis of factors that influence the implementation of Financial Accounting Standards of Small and Medium Micro Entities (SAK EMKM) on EMKM in Banjarbaru City. Testing the perception of EMKM entrepreneurs, business age, as well as socialization on the application of Financial Accounting Standards of Small and Medium Micro Entities (SAK EMKM). Using surveys conducted by visiting directly respondents. Data retrieval in this study using purposive sampling method by determining the number of samples based on Roscoe formula. Samples in this study there were as many as 57 respondents who are entrepreneurs or EMKM actors in the field of building materials in the city of Banjarbaru. The research data was tested using multiple regression analysis with a 5% significance rate. The results of the study could not prove that the age of business and socialization positively influenced the application of SAK EMKM while the perception of entrepreneurs had a positive effect on the application of SAK EMKM.

Keywords

Perception of EMKM Entrepreneurs, Business Age, Socialization, Application of SAK EMKM, Small and Medium Micro Entities, SAK EMKM

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