Pengaruh Penerapan Sak-Emkm Dan Pemanfaatan Teknologi Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pada “Coffee Shop”

  • Ni Gusti Ayu Tika Tiari Universitas Hindu Indonesia
  • I Wayan Budi Satriya Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v4i1.3590
Keywords: SAK-EMKM, information technology of accounting, quality of financial reports, MSME financial report, and SPSS software

Abstract

This research was conducted to discover how much the quality of financial reports are
influenced by the application of SAK EMKM and the use of accounting information technology.
37 coffee shops were involved as respondents. The statistical analysis test used multiple linear
analysis with the help of SPSS software. Result of this study prove that SAK EMKM significantly
affects financial report, at the same time information technology has negative end result on the
quality of MSME financial reports.

Published
2023-01-12
How to Cite
Tika Tiari, N. G. A., & Budi Satriya, I. W. (2023). Pengaruh Penerapan Sak-Emkm Dan Pemanfaatan Teknologi Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pada “Coffee Shop”. Hita Akuntansi Dan Keuangan, 4(1), 248-257. https://doi.org/10.32795/hak.v4i1.3590
Issue
Vol. 4 No. 1 (2023): Hita Akuntansi dan Keuangan
Section
Articles