PENGARUH KUALITAS PELAPORAN KEUANGAN DAN TINGKAT PENDIDIKAN PEMILIK TERHADAP PENERAPAN SAK EMKM DENGAN PEMAHAMAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI (Studi kasus pada UMKM di Jakarta Timur)

SHOLIHA, ALIFIA (2019) PENGARUH KUALITAS PELAPORAN KEUANGAN DAN TINGKAT PENDIDIKAN PEMILIK TERHADAP PENERAPAN SAK EMKM DENGAN PEMAHAMAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI (Studi kasus pada UMKM di Jakarta Timur). S1 thesis, Fakultas Ekonomi.

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Abstract

Alifia Sholiha, 2019: The Influence of Financial Reporting Quality and Educational Background to the Implementation of SAK EMKM with Information Technology as a Moderating Variable (Case Study of East Jakarta MSME) Advisor: (1) Dr. Etty Gurendrawati. SE, M.Si. Ak; (2) Dr. I Gusti Ketut Agung Ulupui, SE. Akt., M.Si This research aims to determine the effect of independent variables, the quality of financial reporting and the level of education on the dependent variable, the implementation of SAK EMKM with the understanding of information technology as a moderating variable. The population in this study is MSMEs in East Jakarta. The Implementation of SAK EMKM is measured by the quality of financial reporting and the educational background. Samples obtained were 90 respondents with a purposive sampling method with the condition that respondents were MSMEs who needed loans from third parties. The result showed that the quality of financial reporting has a positive influence on the implementation of SAK EMKM. So does the educational background. Likewise, the moderating variable, information technology is able to moderate each of two independent variables to be having a better positive effect on the implementation of SAK EMKM. Keyword: Implementation of SAK EMKM, Financial Reporting Quality, Educational Background, Information Technology, MSMEs

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