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All Journal Hita Akuntansi dan Keuangan
Ni Gusti Ayu Tika Tiari
Universitas Hindu Indonesia
Economics, Econometrics & Finance

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Pengaruh Penerapan Sak-Emkm Dan Pemanfaatan Teknologi Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pada “Coffee Shop” Ni Gusti Ayu Tika Tiari; I Wayan Budi Satriya
Hita Akuntansi dan Keuangan Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i1.3590

Abstract

This research was conducted to discover how much the quality of financial reports areinfluenced by the application of SAK EMKM and the use of accounting information technology. 37 coffee shops were involved as respondents. The statistical analysis test used multiple linear analysis with the help of SPSS software. Result of this study prove that SAK EMKM significantly affects financial report, at the same time information technology has negative end result on the quality of MSME financial reports.
Co-Authors I Wayan Budi Satriya