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All Journal Jurnal Riset Bisnis dan Manajemen
Ardi Gunardi
Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia
Economics, Econometrics & Finance

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DRIVERS OF FINANCIAL REPORTING COMPLIANCE UNDER SAK ETAP: THE ROLE OF EDUCATION, FIRM MATURITY, AND ACCOUNTING LITERACY IN MSMES Titiek Puji Astuti; Ardi Gunardi; Fahmi Mayasari; Agus Suseno
Jurnal Riset Bisnis dan Manajemen Vol. 19 No. 2 (2026): August Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v19i2.45581

Abstract

This study aims to analyze the factors influencing the preparation of financial reports based on Financial Accounting Standards Without Public Accountability (SAK ETAP) among Micro, Small and Medium Enterprises (MSMEs) in Surakarta City. The factors examined are education level, business scale, business age, and accounting understanding. The population consists of 3,098 MSMEs registered with the Surakarta Cooperative Service, operating in handicrafts, batik, services, culinary, and fashion. Using purposive sampling, 354 MSMEs were selected as the sample. Data were analyzed using multiple linear regression. The results show that education level, business age, and accounting understanding significantly influence the preparation of financial reports based on SAK ETAP. However, business scale does not significantly influence the preparation of financial reports based on SAK ETAP
Co-Authors Agus Suseno Fahmi Mayasari Titiek Puji Astuti