Sari, Putri Mila (2022) Kualitas Laporan Keuangan UMKM Berbasis SAK EMKM : Self Efficacy Sebagai Variabel Moderasi. Undergraduate thesis, UPN "Veteran" Jawa Timur.
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Abstract
MSME is a small economic activity but has a big impact on an area. MSMEs need accounting in running their business to determine the steps to be taken for the future. The purpose of this study was to determine the effect of the perception of business actors, accounting knowledge, and experience of business owners on the quality of MSME financial reports based on SAK EMKM moderated by self-efficacy in Sumenep Regency. This study uses a quantitative approach with primary data obtained from questionnaires distributed via google form. The population in this study are all Micro Business actors in Sumenep Regency. By using convenience sampling as sampling. The analytical technique used in this research is SmartPLS 3.0. The results of this study indicate that the variable perception of business actors and the experience of business owners has a positive effect on the quality of MSME financial reports based on SAK EMKM. While the variable of accounting knowledge has no effect on the quality of MSME financial reports based on SAK EMKM. And the perception of business actors, accounting knowledge and experience of business owners does not affect the quality of MSME financial reports based on SAK EMKM moderated by self-efficacy.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Putri Mila Sari | ||||||||
| Date Deposited: | 28 Jun 2026 22:28 | ||||||||
| Last Modified: | 28 Jun 2026 22:28 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/8730 |
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