<![CDATA[SAK ETAP level needs for SMEs is very low and also still considered burdensome SMEs. The study entitled "Determinan Kebutuhan SAK ETAP bagi UKM" tested several factors that affect the need for SMEs SAK ETAP. These factors are the owner of educa tion, understanding  of  information  technology,  the  qualitative  characteristics  of  financial statements, socialization SAK ETAP and sca le. This study used a descriptive research. Data collection was conducted by questi onnaire to 42 owners of SMEs Food in Semarang. The data obtained were analyzed using SPSS. Mechanical analysis using validity, reliability test, normality test, mu ltico llinearity, heteroscedasticity test, multiple linear regression test, t test, F test, and the coefficient of de termina tion. The analysis showed that all items are valid question. Overall variable is declared reliable. Normally distributed regression model, did not happen multikolinier and heteroscedasticity. The regression coefficient is positive. Hypothesis testing results show that the education owner (X1), Qualitative Characteristics of Financial Statements (X3) and Scale (X5) significantly affects SAK ETAP needs for SMEs, while Understanding Informati on Technology (X2) and Socialization SAK ETAP (X4) had no significant effect needs to SAK ETAP for SMEs. Taken together, all the independent variables affect the SAK ETAP needs. Determination coefficient of 53.60%.    Keywords: business scale, information technology, owner education, socialization,  SAK ETAP]]>
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