Pengaruh Persepsi Intensitas Pelatihan Dan Persepsi Kesiapan Pada Pelaporan Keuangan Berdasarkan SAK EMKM

Authors

  • Atik Tri Andari PSDKU Polinema di Kota Kediri
  • Eti Putranti
  • Novie Astuti Setianingsih
  • Wiwiek Kusumaning Asmoro

DOI:

https://doi.org/10.32662/gaj.v7i1.3490

Keywords:

Persepsi Intensitas pelatihan, Persepsi Tingkat Kesiapan, Pelaporan keuangan, SAK EMKM

Abstract

The quality of financial reports describes the performance of the business being run. Financial reporting by MSMEs uses SAK EMKM, so intensive training and readiness is required in preparing financial reports. This research aims to analyze perceptions of training intensity and perceptions of readiness in preparing financial reports based on SAK EMKM. The MSMEs in question are MSMEs in the manufacturing industry in Kediri City. This research uses a questionnaire distributed to MSME owners. This research uses multiple linear regression with the SPSS application. The results of this research indicate that perceptions of training intensity and perceptions of readiness influence the preparation of financial reporting based on SAK EMKM.

Author Biography

Atik Tri Andari, PSDKU Polinema di Kota Kediri

Akuntansi Keuangan

References

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Published

2024-04-30

How to Cite

Andari, A. T., Putranti, E., Setianingsih, N. A., & Asmoro, W. K. (2024). Pengaruh Persepsi Intensitas Pelatihan Dan Persepsi Kesiapan Pada Pelaporan Keuangan Berdasarkan SAK EMKM. Gorontalo Accounting Journal, 7(1), 167–177. https://doi.org/10.32662/gaj.v7i1.3490

Issue

Volume 7 Nomor 1 April 2024

Section

Articles

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