Analysis of Factors Influencing the Application of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in Cooperative Financial Reporting in Bogor City

Yuppy Triwidatin (Universitas Djuanda Bogor)
Abdullah (Universitas Djuanda Bogor)

International Journal of Economics, Business Management and Accounting
Vol. 1 No. 1 (2019): January 2019

Study This aim For know influencing factors _ application standard accountancy finance entity without accountability public . factors the is level education part finance cooperative , age effort , socialization of SAK ETAP and understanding accounting . Population palace researcher This is whole cooperative active in the city of Bogor. Whereas For sample study are 83 cooperatives use purposive sampling method . Data analysis technique used in study This is analysis multiple linear regression . Research results show that level education part finance cooperative , age effort , socialization of SAK ETAP and understanding accountancy influential positive and significant in a manner simultaneous to application of SAK ETAP. For level education part finance cooperative influential positive in a manner Partial to application of SAK ETAP, meanwhile age business No influential positive and significant in a manner Partial to implementation of SAK ETAP, socialization of SAK ETAP has an effect positive and significant in a manner Partial to implementation of SAK ETAP and understanding accountancy influential positive and significant in a manner Partial  to application of SAK ETAP