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FAKTOR- FAKTOR YANG MEMPENGARUHI KEBUTUHAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK

Accounting Analysis Journal · Vol. 5 No. 1 (2016)

DOI
10.15294/aaj.v5i1.9761
ISSN
2502-6216, 2252-6765
Published
2016-03-01
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi kebutuhan SAK ETAP yaitu tingkat pendidikan pemilik, ukuran usaha, dan umur usaha. Sampel yang digunakan pada penelitian ini sebanyak 212 responden yang terdiri dari pelaku UMKM mitra binaan Dinas Perindustrian, Perdagangan, Koperasi dan UMKM Kota Salatiga, dimana data dikumpulkan melalui kuesioner yang disebarkan kepada responden. Teknik analisis menggunakan analisis regresi berganda. Hasil penelitian diperoleh tingkat pendidikan pemilik dan ukuran usaha berpengaruh terhadap kebutuhan SAK ETAP, sedangkan umur usaha tidak berpengaruh terhadap kebutuhan SAK ETAP. Dari hasil penelitian penulis memberikan saran bagi penelitian selanjutnya, sebaiknya menambah variabel independen dan memperluas cakupan sampel, bukan hanya dari satu wilayah saja.This study aims to examine the factors that influence the needs of SAK ETAP is the level of education owner, business size, and age of the business. The sample used in this study were 212 respondents consisting of SMEs established partners of Disperindagkop UMKM Salatiga, where data is collected through a questionnaire distributed to respondents. The results were obtained that level of education owner and the size of business influential to SAK ETAP needs, business age has no effect on the needs of SAK ETAP. From the results, the writter can give some proposition for next reseach, independent variables, not only three variables and add scope of sample not just a region.

Collaboration network of the authors

40 authors · 51 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Nurdian SusilowatiAffiliation unknown9
Puji Novita SariAffiliation unknown3
Nurul HayatiAffiliation unknown2
Agus WahyudinAffiliation unknown2
Arif SantosoAffiliation unknown1
Sari LestariAffiliation unknown1
Galang Rahadian PrabowoAffiliation unknown1
Henny MurtiniAffiliation unknown1
Linda AgustinaAffiliation unknown1
Aditya HernawanAffiliation unknown1
Aji KridawanAffiliation unknown1
Yacoeb Triandy HudoyoAffiliation unknown1
Eko Adi SaputroAffiliation unknown1
Pristiani PristianiAffiliation unknown1
Thiara FitriyaniAffiliation unknown1
Ina Sarah NormalitaAffiliation unknown1
Sri Wahyuni HadiningtiyasAffiliation unknown1
Aditya Nanda YuliantoAffiliation unknown1
Devi MeilindaAffiliation unknown1
Hana Sholekha SubagyaAffiliation unknown1
Abdul LatifAffiliation unknown1
Yuli UtantoAffiliation unknown1
Aizzatin AizzatinAffiliation unknown1
Fakhruddin FakhruddinAffiliation unknown1
Anang YuniyantoAffiliation unknown1
Ita AstariniAffiliation unknown1
Amrina Bastian RahmahAffiliation unknown1
Oky Estiana PutriAffiliation unknown1
Khaeriyah KhaeriyahAffiliation unknown1
Catur Tias PamungkasAffiliation unknown1
Eva OktafikasariAffiliation unknown1
Rina NurfauziyahAffiliation unknown1
Farah SaufikaAffiliation unknown1
Lailatus Sa’adahAffiliation unknown1
Nur Nirmala SagitaAffiliation unknown1
Nur AzimmahAffiliation unknown1
Ika Asri MulyoAffiliation unknown1
Satsya Yoga BaswaraAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">FAKTOR- FAKTOR YANG MEMPENGARUHI KEBUTUHAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK</dc:title>
	<dc:creator>Soraya, Elyana Ayu</dc:creator>
	<dc:creator>Mahmud, Amir</dc:creator>
	<dc:description xml:lang="en-US">Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi kebutuhan SAK ETAP yaitu tingkat pendidikan pemilik, ukuran usaha, dan umur usaha. Sampel yang digunakan pada penelitian ini sebanyak 212 responden yang terdiri dari pelaku UMKM mitra binaan Dinas Perindustrian, Perdagangan, Koperasi dan UMKM Kota Salatiga, dimana data dikumpulkan melalui kuesioner yang disebarkan kepada responden. Teknik analisis menggunakan analisis regresi berganda. Hasil penelitian diperoleh tingkat pendidikan pemilik dan ukuran usaha berpengaruh terhadap kebutuhan SAK ETAP, sedangkan umur usaha tidak berpengaruh terhadap kebutuhan SAK ETAP. Dari hasil penelitian penulis memberikan saran bagi penelitian selanjutnya, sebaiknya menambah variabel independen dan memperluas cakupan sampel, bukan hanya dari satu wilayah saja.This study aims to examine the factors that influence the needs of SAK ETAP is the level of education owner, business size, and age of the business. The sample used in this study were 212 respondents consisting of SMEs established partners of Disperindagkop UMKM Salatiga, where data is collected through a questionnaire distributed to respondents. The results were obtained that level of education owner and the size of business influential to SAK ETAP needs, business age has no effect on the needs of SAK ETAP. From the results, the writter can give some proposition for next reseach, independent variables, not only three variables and add scope of sample not just a region.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2016-03-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/9761</dc:identifier>
	<dc:identifier>10.15294/aaj.v5i1.9761</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 5 No 1 (2016): March 2016</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v5i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/9761/6239</dc:relation>
</oai_dc:dc>