ANALYSIS OF FACTORS AFFECTING THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL, AND MEDIUMENTITIES (SAK-EMKM) IN BANYUMAS REGENCIES

Abstract

This research is quantitive research with a survey method. Population in this research were all MSME'S actor in Banyumas Regencies with purposive sampling that 100 MSME's actor. This research uses multiple linear regression analysis, by testing the coefficient of determination, T test and use moderated regression analysis. Based on data analysis, the results of the research show that: (1) Perception of MSME actors affects postively on the implementation of SAK EMKM, (2) Information technology has a negatively on the implementation SAK EMKM, (3) Socialization SAK EMKM affects postively on the implementation of SAK EMKM, (4) Leadership period can moderate the relationship between the perception of MSME actors on the implementation of SAK EMKM, (5) Leadership period cannot moderate the relationship between information technology on the implementation of SAK EMKM, (6) Leadership period cannot moderate the relationship between the socialization of SAK EMKM on the implementation of SAK EMKM.