ANALISIS PENGARUH PENGETAHUAN AKUNTANSI, PERSEPSI LAPORAN KEUANGAN DAN SOSIALISASI TERHADAP IMPLEMENTASI SAK ETAP PADA IKM MAKANAN OLEH-OLEH KHAS BANGKA (HASIL OLAHAN LAUT) DI PANGKALPINANG

Abstract

     The purpose of writing this thesis is to find out empirically fact of the effects of accounting knowledge, Perception Of Financial Statement and Socialization toward Implementation of SAK ETAP in the small and medium industry in the Bangkanese snack sector (processed sea products) in Pangkalpinang. The research was using Multiple Linear Regression analysis also conducted by hypothesis test which is will be proven by used t-statistic and F-statistic with a 5% significance level. The research also provide by Coefficient of Determination (R²) and Multicollinearity.

      The results of Regression Equation is Implementation of SAK ETAP = 5,065 + 0,373 accounting knowledge + 0,285 Perception Of Financial Statement + 0,890 Socialization. Based on the above analysis, the result of simultaneous hypothesis test (F-test) showed that accounting knowledge, Perception Of Financial Statement and Socialization positively effect toward Implementation of SAK ETAP with a significance level of 0,000. The results of partical hypothesis test (t-test) showed that accounting knowledge positively effect toward Implementation of SAK ETAP partially, Perception Of Financial Statement positively effect toward Implementation of SAK ETAP partially and Socialization positively effect toward Implementation of SAK ETAP partially. The value of Coefficient of Determination value (R²) in regression models obtained 0.909. This value can be defined by 90.9% Implementation of SAK ETAP can be explained by the variable accounting knowledge, Perception Of Financial Statement and Socialization. The remaining value which is 9,1% was explained by other factors which is not invluded in this research model. The result of multicollinearity is there is no multicollinearity between the independent variables.