JRAA Vol.1 No.3, Nov 2014 FAKTOR YANG MEMPENGARUHI PERSEPSI PENGUSAHA KECIL DAN MENENGAH ATAS PENTINGNYA PELAPORAN KEUANGAN, KUALITAS LAPORAN KEUANGAN, DAN PROSPEK IMPLEMENTASI SAK ETAP PADA UKM DI DKI JAKARTA PUSAT

FAKTOR YANG MEMPENGARUHI PERSEPSI PENGUSAHA KECIL DAN MENENGAH ATAS PENTINGNYA PELAPORAN KEUANGAN, KUALITAS LAPORAN KEUANGAN, DAN PROSPEK IMPLEMENTASI SAK ETAP PADA UKM DI DKI JAKARTA PUSAT

Abstract

The study about SMEs which was has many kind of factors can affect it. The Analysis used multiple regression analysis and t-test. The results were as follows: first, the size of the business (SZ) positively affect on perceptions of small businessess about the importance of accounting and financial reporting for business, length of business (LU) negatively affect small businessess’ perceptions about the importance of accounting and financial reporting for its business and gender (GDR) not significant negatively affect on small businessess' perceptions about the importance of financial accounting and reporting for business. Second, the quality of financial reporting (QR) not significant negatively affect on the amount of the approved loan, the amount of the proposed credit (CR) positively affect the amount of approved credit and credit terms (TK) positively affect on the amount of credit approved. Third, the provision of Information and Socialiation SAK ETAP (IS) positively affect the understanding of the SME entrepreneurs about SAK ETAP, education level (PT) positively affect the understanding of the SME entrepreneurs about SAK ETAP, and educational background (LB) not significant negatively affect the understanding SME entrepreneurs about SAK ETAP.