Study This aim For know influencing factors _ application standard accountancy finance entity without accountability public . 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.
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