PENGARUH AKUNTANSI BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK-EMKM) TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI KASUS PADA UMKM DI KECAMATAN SIMPANG EMPAT KABUPATEN ASAHAN)

PENGARUH AKUNTANSI BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK-EMKM) TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI KASUS PADA UMKM DI KECAMATAN SIMPANG EMPAT KABUPATEN ASAHAN), SAK-EMKM-Based Accounting, Financial Report Quality...

Author: INDAH EVA MARIA MALAU
Date: 2025
Keywords: SAK-EMKM-Based Accounting, Financial Report Quality
Type: Jurnal
Category: penelitian

This research was conducted on MSMEs in Simpang Empat District, with the aim of analyzing the impact of SAK-EMKM-based accounting on the financial report quality of MSMEs in Simpang Empat District. The study employs a quantitative approach with an associative type that refers to causal relationships. The population in this research consists of 83 MSMEs in Simpang Empat District, with the sample selected using random sampling. The data sources in this study include primary and secondary data, and data collection techniques involve literature studies, surveys, and observations. The data analysis techniques used in this study are data quality tests, classical assumption tests, simple linear regression, and hypothesis testing. The results of the study indicate that SAK-EMKM-based accounting has a positive and significant effect on the financial report quality of MSMEs in Simpang Empat District. SAKEMKM-based accounting shows a strong correlation with the financial report quality of MSMEs in Asahan District. The percentage of financial report quality that can be explained by SAK-EMKM-based accounting is 70.2%, while the remaining 29.8?n be explained by other variables outside the scope of this research.

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