SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Vol 4 No 6 (2022): Volume 4 Nomor 6 2022

FAKTOR - FAKTOR YANG MEMPENGARUHI PENERAPAN SAK ETAP PADA UMKM DI KOTA BATAM

Sanglise, Yanti (Unknown)
Banjarnahor, Haposan (Unknown)

Article Info

Publish Date
15 Jun 2022

Abstract

This study aims to analyze the factors that influence the application of SAK ETAP to MSMEs in Batam City. The sample in this study were micro business actors in Batam City as many as 87 respondents who were taken using purposive sampling technique. The data collection technique used in this research is by distributing questionnaires to the respondents. Testing the data in this study using linear regression analysis with a significant level of 5%. The results showed that educational background and age of business did not affect the application of SAK ETAP, while socialization and training affected the application of SAK ETAP.

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Journal Info
SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Website

Abbrev

scientia_journal

Publisher

Universitas Putera Batam

Subject

Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice

Description

SCIENTIA JOURNAL Merupakan Jurnal Mahasiswa Universitas Putera Batam Fakultas Ilmu Sosial dan Humaniora. Jurnal ini untuk mewadahi makalah hasil penelitian mahasiswa Pada Bidang Ilmu Manajemen, Akuntansi, Ilmu Hukum, Administrasi Negara, Ilmu Komunikasi dan Sastra. Diharapkan dengan adanya SCIENTIA ...