The Some Factors Influencing To Quality Of Financial Statements Based On T He Accounting Standards Of Micro, Small And Medium Entities (SAK EMKM) In SMEs In Bogor

International Journal of Economics and Management Studies

© 2019 by SSRG - IJEMS Journal

Volume 6 Issue 10

Year of Publication : 2019

Authors : Lukas Murdihardjo, Yayuk Nurjanah, Resti

10.14445/23939125/IJEMS-V6I10P102

How to Cite?

Lukas Murdihardjo, Yayuk Nurjanah, Resti, "The Some Factors Influencing To Quality Of Financial Statements Based On T He Accounting Standards Of Micro, Small And Medium Entities (SAK EMKM) In SMEs In Bogor," SSRG International Journal of Economics and Management Studies, vol. 6,  no. 10, pp. 5-17, 2019. Crossref, https://doi.org/10.14445/23939125/IJEMS-V6I10P102

Abstract:

Financial Statements of Micro, Small and Medium Enterprises (MSMEs) has important role in the success of a business. Financial reports Micro, Small and Medium Enterprises (MSMEs) will produce perfect information for the entity to make a right decision making. This study aims to find out how the influence of the quality of human resources, the internal control system, and the size of the business on the quality of financial reports in Micro, Small and Medium Enterprises in the City of Bogor. The type of research used is quantitative method with a descriptive approach. The population in this study were all Micro, Small and Medium Enterprises registered in local government of the Bogor Micro, Small and Medium Enterprises Service. Methods of data collection using a questionnaire with a total sample of 100 respondents. The results of this study provide an explanation that there is a positive and significant influence between thequalityofhumanresourcestothe qualityofthefinancialstatementsofMicro,SmallandMediumEnterprises (MSMEs). While the internal control system and business size did not have a significant effect on the quality of the financial statements of Micro, Small and Medium Enterprises (MSMEs) in the city ofBogor.

Keywords:

Accounting Standards for Micro, Small and Medium Enterprises (SAK EMKM), Quality of Financial Statements,MSMEs

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