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Rustam Hanafi
Fakultas Ekonomi Universitas ISlam Sultan Agung (UNISSULA)
Economics, Econometrics & Finance

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ANALISIS FAKTOR YANG MEMPENGARUHI PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) Nurita Budi Pratiwi; Rustam Hanafi
Jurnal Akuntansi Indonesia Vol 5, No 1 (2016): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.5.1.79-98

Abstract

SAK ETAP is a one DSAK efforts to facilitate SMEs in preparing financial statements and to resolve its internal problem. SAK ETAP made not as complete as GAAP. However, until now the application of IFRSs ETAP is still very low. SAK ETAP still burdensome SMEs, the cause of SMEs still do not know the importance of making financial reports, the lack of knowledge of the owner of the accounting, and etc. So the purpose of this study is to analyze the factors that affect the implementation of ETAP SAK on SMEs. This study used a sample of 64 SMEs spread Area Tegal. The variables of this research is the application of IFRSs ETAP as the dependent variable, while the owner of education, understanding of Information Technology, the qualitative characteristics of financialstatements and the size of the business as an independent variable. Data were analyzed using linear regression technique. The results of this study identify that education owner, understanding of Information Technology, the qualitative characteristics of financial statements and the size of the business and significant positive effect on the implementation of ETAP SAK on SMEs. This means that the higher education owner, understanding of Information Technology, the qualitative characteristics of financial statement report and the size of the business, the better the application of IFRSs ETAP .
ANALISIS FAKTOR-FAKTOR DETERMINASI INCOME SMOOTHING: STUDY PADA PERUSAHAAN ASING DAN NON ASING Rustam Hanafi; Tri Hastuti
Jurnal Akuntansi Indonesia Vol 1, No 1 (2012): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.1.1.30-39

Abstract

Profit is very important for the company internally and externally. So that management companies are always trying to be able to describe profit as possible as a reflection of the condition of the company. The phenomenon of earnings manipulation that show the existence of income smoothing practices are evolving, thus this study aimed to identify factors that affect income smoothing. This research was conducted by using the sample of manufacturing firms included in the IDX during the years 2006-2009. Recorded from 142 companies became members of the population, but only as many as 48 companies are used as samples. Analytical techniques used logistic regression. Discretionary accrual model shows that the financial risk and public ownership has a positive influence on the practice of income smoothing. But the results of tests performed by index eckle showed that only financial risk that has a positive effect on the income smoothing practices, while the factor of profitability, the firm value, managerial ownership, public ownership, auditor reputation and corporate status had no effect on income smoothing. The test results also show that discretionary accrual models are better explain those factors tested than eckle index model.
Co-Authors Nurita Budi Pratiwi Tri Hastuti