Abstract :
ABSTRACT
This study aims to determine differences in perceptions of usefulness of
accounting reports produced by micro, small and medium enterprises in the city
of Palembang. This research is a quantitative research by distributing online
questionnaires. The population used in this study is all micro, small and medium
enterprises in the city of Palembang. The sample in this study was 100
respondents. The data analysis technique used in this research is hypothesis
testing using parametric One Way ANOVA and non-parametric Kruskal Wallis
tests. The results obtained from this study are that there are no differences in
perceptions of the usefulness of income statement, balance sheet and cash flow
statement and there is difference for statement of change equity produced by
micro, small and medium enterprises in the city of Palembang.