Analisis Faktor-Faktor Yang Mempengaruhi Penerapan Pencatatan Laporan Keuangan Pada Umkm Di Kota Pontianak

Abstract

This research aims to analyze the factors in the implementation of the financial statements at MSMEs in the Pontianak City. This research was conducted because of the increasing number of Micro, Small, Medium Enterprises in Pontianak. In line with the term, the entrepreneurs experienced problems in the financial administration process. The main problem related to the preparation of financial statements has not been implemented by business people in the MSME sector and tends to do very simple records and certainly not in accordance with accounting standards. The subjects in this research are Micro, Small and Medium Enterprises (MSMEs) in Pontianak City and the respondents involved are entrepreneurs. The sampling technique is simple random sampling with a quantitative approach. Data processing and analysis techniques use data quality test, classic assumption test and multiple regression. This research shows the results that the independent variables X1, X3, X4 (education level, accounting understanding, and business scale) partially have a significant influence with a positive direction on the implementation of the financial statement recording of the MSMEs sector. While the independent variable X2 is accounting training was not proven to have an effect. Simultaneously there is an influence of the four independent variables on the dependent variable.