ANALISIS PENGARUH UKURAN USAHA DAN REGULATORY COMPLIANCE DALAM PENERAPAN STANDAR AKUNTANSI KEUANGAN DI UKM MAKANAN YANG ADA DI KOTA PALEMBANG

Abstract

The main objective of this study is to analyze how business size and regulatory compliance affect the implementation of Financial Accounting Standards (SAK) in small and medium-sized enterprises (SMEs) operating in the food sector in Palembang. The research method applied is quantitative, with a sample of 100 SME owners. The outcome show that each independent variable has a positive effect, both partially and simultaneously, on the dependent variable, which is the implementation of Financial Accounting Standards (SAK). This indicates that both factors, business size and regulatory compliance, play a significant role in influencing how effectively SAK can be implemented. The findings provide insight that larger businesses with higher levels of regulatory compliance tend to have improved financial reporting quality. The researcher recommends that SME owners focus more on managing their business size and ensure continuous internal oversight.