FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI ATAS IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA KOPERASI (Studi Kasus pada Koperasi di Kota Semarang)

Abstract

This research aimed to investigate the factors which influenced the economic enterprise accountantsperception on the implementation of SAK ETAP. Those factors areanlevel of education, an education background, an length of time in job duties, and giving information and socialization. The population in this research was the economic enterprise accountants who were active in their work activity and who had given the socialization about SAK ETAP by Economic Enterprise Department and UMKM Semarang. The research sample was 108 economic enterprise employees and using simple random sampling as the methods. The data analysis technique used in this research was multiple linear regression analysis. The results showed that thelevel of education, the education background, the length of time in job duties, and giving information and socializationinfluenced the positive perception on the implementation of SAK ETAP to the economic enterprise accountants significantly.