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)

OKTARITAMA, Edningsari Dewi and JANUARTI, Indira (2015) 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). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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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.

Item Type:Thesis (Undergraduate)
Additional Information:Cooperatives, Cooperative accounting divison, Understanding, FAS EWPA, Educational background, levels of education, the giving of information and socialization, and the length of time in job duties.
Uncontrolled Keywords:Cooperatives, Cooperative accounting divison, Understanding, FAS EWPA, Educational background, levels of education, the giving of information and socialization, and the length of time in job duties.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:46142
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:21 Aug 2015 14:16
Last Modified:21 Aug 2015 14:16

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