Open AccessFactors Affecting the Application of Preparation of Financial Statements at UMKM in South Tangerang
Author(s) -
Rinny Meidiyustiani
Publication year - 2019
Publication title -
international journal of recent technology and engineering
Language(s) - English
Resource type - Journals
ISSN - 2277-3878
DOI - 10.35940/ijrte.b1155.0782s419
Subject(s) - accounting , affect (linguistics) , business , population , work (physics) , sampling (signal processing) , financial accounting , comprehension , accounting information system , psychology , sociology , computer science , engineering , mechanical engineering , communication , demography , filter (signal processing) , computer vision , programming language
This study aims to determine the factors that affect the application of the preparation of financial statements. Where the factors studied are the knowledge of accounting, understanding of accounting, level of education and work experience / business of MSME owners. The population of this research is restaurant and café in South Tangerang. Sampling convience sampling. The number of samples from the study was 60 respondents. From the results of the analysis shows that, accounting knowledge and accounting comprehension have a positive effect on the application of the preparation of financial statements. While the variables level of education, and work experience / effort does not affect the application of the preparation of financial statements.