Analisis Faktor Yang Mempengaruhi Pelaporan Keuangan Berdasarkan Sak ETAP (Studi Empiris Pada BUMDes Di Kabupaten Kuningan)

Enung Nurhayati, Amir Hamzah, Dadang Suhendar, Diana Fitriah Sari

Abstract


This study aims to determine the effect of education level, understanding of accounting, application of accounting information systems and training in preparing financial reports on SAK ETAP-based financial reporting in village and urban village companies in Kuningan Regency. The method used is the method of description and verification. The population obtained reached 58 BUMDes, the unit of analysis was the directors, treasurers and secretaries of BUMDes, with a total of 174 respondents. The sampling technique is simple random sampling, where the sample is taken at random regardless of the class in the population. The analysis technique used is multiple linear regression analysis. The findings of education level, accounting understanding, application of accounting information systems and financial reporting training have a positive and significant effect on financial reporting based on SAK ETAP.

 

Keywords: education level, accounting understanding, accounting information system application, financial reporting training, financial reporting based on SAK ETAP


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Jurnal Ekonomi, Akuntansi dan Manajemen

Fakultas Ekonomi dan Bisnis, Universitas Kuningan

Jl. Tjut Nyak Dhien No 36 A Cijoho Kuningan,

Telp. 081291177788

E-mail: [email protected]

https://journal.uniku.ac.id/index.php/jeam