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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ekuivalensi Community Development Journal: Jurnal Pengabdian Masyarakat JMK Jurnal Manajemen dan Kewirausahaan Economics and Digital Business Review Istithmar: Jurnal Studi Ekonomi Syariah Neraca Manajemen, Akuntansi, dan Ekonomi
Rike Selviasari
Department Of Accounting, Faculty Of Economics, Universitas Islam Kadiri
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences

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Journal : Owner : Riset dan Jurnal Akuntansi

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Pengaruh Attitude, Subjective Norm Dan Perceived Behavioral Control Terhadap Minat UMKM Dalam Penyusunan Laporan Keuangan Srikalimah Srikalimah; Rike Selviasari; Dewi Wungkus Antasari; Musabihul Qowi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1703

Abstract

The interest of MSMEs in the preparation of financial statements has an important role in making the right decisions and increasing stakeholder confidence. The purpose of this study is to investigate the factors that affect the interest of MSMEs in preparing financial statements. As well as knowing the influence of attitudes, subjective norms, perceptions of behavior control both partially and simultaneously on the interest of MSMEs in the preparation of financial statements. This research method is a descriptive quantitative approach with primary data sources through the dissemination of questionnaires with a sample of 100 MSME actors. Data analysis using descriptive statistics using SPSS. The results showed that partially or simultaneously attitude, subjective norm and perceived behavioral control have a positive and significant effect on the interest of MSMEs in the preparation of financial statements in Kediri. The results of this study provide empirical evidence about the factors that can affect interest in the preparation of financial statements.
Co-Authors ANITA SUMELVIA DEWI Ariska Devi Agustin Suhariani Dewi Wungkus Antasari Kusuma, Marhaendra Layung Puspo Nadanu Musabihul Qowi Puji Rahayu Siti Isnaniati Srikalimah, Srikalimah