PENGARUH PEMAHAMAN AKUNTANSI, PELATIHAN AKUNTANSI DAN TINGKAT PENDIDIKAN TERHADAP KUALITAS LAPORAN KEUANGAN BERDASARKAN SAK EMKM

Hamdun Hamdun; Indra Cahya Kusuma; Didi Didi

doi:10.24929/feb.v16i2.5465

Hamdun Hamdun Fakultas Ekonomi dan Bisnis, Program Studi Akuntansi, Universitas Djuanda
Indra Cahya Kusuma Fakultas Ekonomi dan Bisnis, Program Studi Akuntansi, Universitas Djuanda (Indonesia);
Didi Didi Fakultas Ekonomi dan Bisnis, Program Studi Akuntansi, Universitas Djuanda (Indonesia);

DOI: https://doi.org/10.24929/feb.v16i2.5465

Keywords: Accounting Understanding, Accounting Training, Education Level, Financial Report Quality, SME Financial Accounting Standards

Abstract

Business groups with a relatively small operational scale are generally known as Micro, Small, and Medium Enterprises (MSMEs). These businesses are run independently by individuals, families, or community groups. This study aims to obtain empirical evidence regarding the influence of accounting understanding, accounting training, and education level on the quality of financial reports prepared based on the EMKM Financial Accounting Standards (SAK EMKM) in MSMEs in Caringin District, Bogor Regency. The method used in this study is a quantitative method with a survey approach. The research sample consisted of 33 MSMEs who had operated their businesses for at least one year. Research data were collected through a questionnaire, then analyzed using the IBM SPSS version 22 application. The independent variables used included accounting understanding, accounting training, and education level, while the dependent variable was the quality of financial reports based on the EMKM Financial Accounting Standards (SAK EMKM). The partial test results indicate that accounting understanding has a significant effect on the quality of financial reports based on the EMKM Financial Accounting Standards (SAK EMKM). On the other hand, there is no empirical evidence that accounting training and education level have a significant effect on the quality of financial reports in MSMEs in Caringin District, Bogor Regency.

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