Abstract
This study aims to determine the effect of the role of the Chairperson and Cooperative Manager in the preparation and application of Financial Statements based on SAK ETAP in cooperatives in the city of Palembang. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The sampling technique used is purposive sampling. The sample used in this study was the Chairperson of the cooperative and the manager of the cooperative in the city of Palembang. The cooperatives studied were 203 cooperatives. The data analysis technique used is multiple linear regression test. The results showed that the role of cooperative leaders and managers had a significant positive effect on the preparation and application of SAK ETAP-based financial statements.
Highlights
This study aims to determine the effect of the role of the Chairperson and Cooperative Manager in the preparation and application of Financial Statements based on SAK ETAP in cooperatives in the city of Palembang
The results showed that the role of cooperative leaders and managers had a significant positive effect on the preparation and application of SAK ETAP-based financial statements
Faktor-Faktor Yang Mempengaruhi Implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (Studi Empiris pada Koperasi di Kabupaten Tulungagung)
Summary
Laporan Keuangan Berbasis SAK ETAP Pada Koperasi Di Kota Palembang. Populasi dalam penelitian ini adalah Ketua Pengurus dan Manajer yang bekerja pada Koperasi yang ada di kota palembang tahun 2018. Adapun responden dalam penelitian ini sebanyak 250 Koperasi yang aktif sebanyak 203 Koperasi. Instrumen penelitian yang digunakan dalam penelitian ini adalah kuesioner, yang berisi mengenai pertanyaan dan pernyataan yang akan dijawab responden. Skala yang digunakan adalah Skala Likert (Likert Scale) didesain untuk menelaah seberapa kuat subjek setuju atau tidak setuju dengan pernyataan pada skala 4 titik dengan susunan
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