Image of Analisis kualitas laporan keuangan, besaran kredit, serta prospek implementasi SAK ETAP pada UMKM di Indonesia

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Analisis kualitas laporan keuangan, besaran kredit, serta prospek implementasi SAK ETAP pada UMKM di Indonesia

This study examined the influence of the quality of the financial statements of SMEs to the level of credit received by SMEs, as well as the prospects of implementation ETAP GAAP in 2011 to improve the quality of the financial statements of SMEs. The data in this study obtained from the questionnaire with the respondent are the SME entrepreneurs who are in the area of Jakarta, Bogor, Depok, and another part in Java. Respondent account for 50 samples in this study. The results of this study show that in fact the quality of SME financial statements do not affect the amount of credit received by SMEs, this is due to the low quality of financial statements of SMEs so that banks are still in doubt with the relevancy and reliability of financial reporting quality. Prospect ETAP GAAP implementation of improved the quality of financial report so far has been constrained due to the low understanding of the SME entrepreneurs over the ETAP GAAP Ada tabel

Ketersediaan

Call NumberLocationAvailable
7150PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Financial reporting
Credit
Financial statements
Small enterprises
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiv, 101 p. : diagr., il ; 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
Lampiran Berkas Tidak Ada Data