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CATHARINA BINTANG ANINDIA
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FACTORS AFFECTING THE APPLICATION OF SAK ETAP ON SMEs IN BANYUMAS
Abstrak (Bhs. Indonesia)
Penelitian ini berjudul “FACTORS INFLUENCING APPLICATION of SAK ETAP on SMES in the REGENCY of BANYUMAS”. Tujuan penelitian ini adalah untuk mengetahui pengaruh pendidikan pemilik,umur UKM, dan Ukuran UKM terhadap penerapan SAK-ETAP. Penelitian ini menggunakan data primer yang di dapat atau di peroleh secara langsung melalui kuesioner. Metode pengambilan sampel yang digunakan yaitu metode stratified sampling dengan total sampel 51 UKM yang berada di 22 kecamatan di Kabupaten Banyumas. Analisis data menggunakan analisis asumsi klasik normalitas, heteroskedastisitas, multikolinearitas dan regresi linear berganda. Dari hasil penelitian diketahui bahwa pendidikan pemilik,umur UKM, dan Ukuran UKM mempunyai pengaruh positif yang signifikan terhadap penerapan SAK-ETAP pada UKM di Banyumas.
Abtrak (Bhs. Inggris)
This research was entitled “FACTORS INFLUENCING APPLICATION of SAK-ETAP on SMES in the REGENCY of BANYUMAS”. The research objectives of this research was to examining the influence of owner education background, SMEs age, SMEs size against the application of SAK-ETAP on SMEs in Banyumas. This research is a survey study. This research used by primary data. Quantitative method was used to test the hypothesis. Quantitative method was method used for the presentation of research results in form statistics. The sampling technique method used was stratified sampling method with the total population is 51 SMEs on the Regency of Banyumas which includes 22 sub-district spread in the county of Banyumas. The data analyses used were classical assumption normality test, multicollinearity test, heteroscedasticity test, and multiple linier regression analysis. The result showed that owner education background, SMEs Age, SMEs Size has positive and significant influence with the application of SAK ETAP on SMEs In Banyumas.
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