Hartono, Rudi (2020) Pengaruh Kualitas Pemimpin dan Karakteristik Usaha terhadap Kualitas Laporan Keuangan Pada UKM di Kabupaten Jember. Undergraduate thesis, Universitas Muhammadiyah Jember.
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B. ABSTRACT.pdf Download (302kB) |
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Abstract
ABSTRACT The quality of financial statements is very useful as a decision for those concerned. There are many factors that lead to failure in SMEs, one of which is the low quality of financial statements made by SMEs. The purpose of this study was to analyze the effect of the quality of leaders, the influence of business characteristics, on the quality of financial statements in SMEs in Jember Regency. This type of research is quantitative descriptive. Determination of the sample in this study based on the established sample criteria, there were 86 SMEs selected to be the sample. This study uses primary data obtained directly from respondents through questionnaires. The results of this study provide an explanation that the variables of leader education level, accounting knowledge, business size, and business duration have a positive and significant effect on the quality of SME financial statements: Keywords: Leader Quality (Education Level and Accounting Knowledge), Business Characteristics (Business Size, and Length of Business). ABSTRAK Kualitas laporan keuangan sangat berguna sebagai pengambilan keputusan bagi yang berkepentingan. Ada banyak faktor yang mengakibatkan kegagalan dalam UKM, salah satunya yaitu rendahnya kualitas laporan keuangan yang di buat oleh UKM. Tujuan penelitian dari penelitian ini untuk menganalisa pengaruh kualitas pemimpin, pengaruh karakteristik usaha, terhadap kualitas laporan keuangan pada UKM di Kabupaten Jember. Jenis penelitian yang digunakan adalah kuantitatif deskriptif. Penentuan sampel pada penelitian ini berdasarkan kriterian sampel yang ditetapkan, terdapat 86 UKM yang terpilih untuk menjadi sampel. Penelitian ini menggunakan data primer yang diperoleh secara langsung dari para responden melalui kuisioner. Hasil penelitian ini memberikan penjelasan bahwa variabel jenjang pendidikan pemimpin, pengetahuan akuntansi, ukuran usaha, dan lama usaha berpengaruh positif dan signifikan terhadap kualitas laporan keuangan UKM: Kata Kunci: Kualitas Pemimpin (Jenjang Pendidikan dan Pengetahuan Akuntansi), Karakteristik Usaha (Ukuran Usaha, dan Lama Usaha).
| Item Type: | Thesis (Undergraduate) | |||||||||
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| Subjects: | 300 Social Science > 330 Economics | |||||||||
| Divisions: | Faculty of Economics > Department of Accounting (S1) | |||||||||
| Department: | S1 Akuntansi | |||||||||
| Depositing User: | HARTONO RUDI | |||||||||
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| Date Deposited: | 29 Jun 2020 02:38 | |||||||||
| Last Modified: | 29 Jun 2020 02:38 | |||||||||
| URI: | http://repository.unmuhjember.ac.id/id/eprint/4484 |
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