FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAMPUAN PEMAHAMAN ATAS SAK-ETAP (STUDI EMPIRIS PADA KARYAWAN BAGIAN AKUNTANSI KOPERASI DI KOTA SEMARANG)

Abstract

This study aimed to analyze the factors that affect tht level of understanding ability on Financial Accounting Standards Entities Without Public Accountability (SAK-ETAP) for the economic enterprise accountants. Those factors are an level of education, an education background, work experience, training and socialization, and work commitment. The population in this study were employees who worked in the economic enterprise accountants who still active in business activities based on the database of the Economic Enterprise Department and UMKM Semarang. The study sample was 88 economic enterprise accountants and using purposive sampling as the statistical method. The data analysis technique used in this research was multiple linear regression analysis. The result showed that the the higher level of education and accounting background will improve the understanding ability of SAK-ETAP. The more varied previous work experience will improve the level of SAK-ETAP understanding ability. Likewise, the more frequent training and socialization makes the ability of the SAK-ETAP understanding become higher. More stronger the employee's commitment to the work and the organization also makes the greater the ability and encouragement on the understanding of SAK-ETAP.