FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP)
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Nuraeni, Nuraeni
Subject
HB Economic Theory
Datestamp
2018-11-23 04:13:41
Abstract :
This study aims to determine the Effect of factors that constrains the prospect of financial Accounting Standard for Non-Publicly_Accountable Entity (SAK ETAP). The variabels used in this reserch are Educational Background and the Giving of Information and Socialization as an independent variable and the implementation accounting standard for non-publicly_accountable entity (SAK ETAP) as a dependent variable. The research methodology used is deskriptif method with quantitative approach using ordinal scale. The population in this research is all copperatives located in the Sukabumi district, while the sample used is 566 copperatives, while the sample used is 80 employees department accounting copperatives. The type of data used is primary data and secondary data. Primary data were obtained by observing and distributing questionnaires. From the results of questionnaires data that has been collected and then processed using SPSS 24 software consisting of validity test, reliability test, normality test, multikolinearitas test, heterokedastisitas test, multiple linear regression analysis, t test, F test, and coefficient of determination test. The results showed that t test > t tabel Education Background (X1) (2,103 > ?1,991), Lavels of Education (X2) (2,744 > 1,991), practice (X3) (3,145 > 1,991) and the giving of information and socialization (X4) (6,558 > 1,991) so that Ho is rejected and Ha accepted, but also obtained the coefficient of determination R = 0.776 and magnitude Kd = 60.2%. This shows that all copperatives located in the Sukabumi district, implementation accounting standard for non-publicly accountable entity (SAK ETAP).
This study aims to determine the Effect of factors that constrains the prospect of financial Accounting Standard for Non-Publicly_Accountable Entity (SAK ETAP). The variabels used in this reserch are Educational Background and the Giving of Information and Socialization as an independent variable and the implementation accounting standard for non-publicly_accountable entity (SAK ETAP) as a dependent variable. The research methodology used is deskriptif method with quantitative approach using ordinal scale. The population in this research is all copperatives located in the Sukabumi district, while the sample used is 566 copperatives, while the sample used is 80 employees department accounting copperatives. The type of data used is primary data and secondary data. Primary data were obtained by observing and distributing questionnaires. From the results of questionnaires data that has been collected and then processed using SPSS 24 software consisting of validity test, reliability test, normality test, multikolinearitas test, heterokedastisitas test, multiple linear regression analysis, t test, F test, and coefficient of determination test. The results showed that t test > t tabel Education Background (X1) (2,103 > ?1,991), Lavels of Education (X2) (2,744 > 1,991), practice (X3) (3,145 > 1,991) and the giving of information and socialization (X4) (6,558 > 1,991) so that Ho is rejected and Ha accepted, but also obtained the coefficient of determination R = 0.776 and magnitude Kd = 60.2%. This shows that all copperatives located in the Sukabumi district, implementation accounting standard for non-publicly accountable entity (SAK ETAP).
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