Pengaruh Motivasi, Skala Usaha, Dan Umur Usaha Terhadap Penerapan SAK EMKM Pada UMKM Di Daerah Kota Jakarta Barat

Abstract

The lack of good financial reporting management and compliance with accounting standards in micro, small and medium enterprises means that there are still MSMEs that have to stop producing even though the development of MSMEs is already quite good. This research uses a quantitative approach method with primary data in the form of a questionnaire, the sampling technique in this research uses the Slovin formula. The analysis technique used in the research is multiple linear regression analysis with analysis tests, namely classic assumptions which include normality tests, multicollinearity tests and heteroscedasticity tests, data quality tests using reliability tests and validity tests. Hypothesis testing consists of analysis of the coefficient of determination, partial test (t) and simultaneous test (F). The research population is MSMEs in the West Jakarta City. The aim is to determine the influence of motivation, business scale and business age on the implementation of SAK-EMKM on MSMEs in the West Jakarta City area. The results of the research show that motivation, business scale and business age partially has a positive effect on the implementation of SAK EMKM and simultaneously motivation, business scale and business age have a positive effect on the implementation of SAK EMKM