FAKTOR-FAKTOR YANG MEMPENGARUHI PEMAHAMAN BAGIAN AKUNTANSI KOPERASI ATAS STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) (Studi Kasus pada Koperasi di Kabupaten Purworejo)

Abstract

One of the factors that constrains the prospect of financial accounting standard for entity without public accountability (FAS EWPA) implementation in the cooperative is low understanding of the cooperative accounting divison over the FAS EWPA. This study aims to analyze whether educational background, level of education, the giving of information and socialization, length of time in job duties affect on the understanding of the cooperative accounting divison over the FAS EWPA. The population in this study were all cooperatives located in the Purworejo district. The sampling method study using simple random sampling amount to 70 cooperative. Data analysis techniques using multiple linear regression. The results conclude that levels of education, the giving of information and socialization, and the length of time in job duties have a significant positive affect on the understanding of the cooperative accounting divison over the FAS EWPA, while educational background does not have positive affect on the understanding of the cooperative accounting divison over the FAS EWPA.