Factors affecting the implementation of financial accounting standards for MSMEs with environmental uncertainty as moderating variables
Retno Eka Wulandari · Sutrisno T. Sutrisno · Abdul Ghofar
International Journal of Research in Business and Social Science · 2020 · Vol. 9 / Issue 7 · 160-166
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Abstract
This study aims to test and provide empirical evidence regarding the effect of perceived usefulness, perceived ease of use, socialization of SAK EMKM, understanding of accounting, level of education about the intention of implementing SAK EMKM by MSME owners with environmental uncertainty as a moderating variable. This study has some effect relationship pattern variable against another, either directly or through other variables as moderation. The results showed that perceived usefulness, perceived ease of use, and understanding of accounting had an effect on the intention to apply SAK EMKM, while the socialization of SAK EMKM and the level of education had no effect on the intention to apply SAK EMKM. The results of the moderating variable test show that environmental uncertainty cannot moderate the perceived usefulness, perceived convenience, socialization of SAK EMKM, understanding of accounting, and the level of education in the application of SAK EMKM.
Keywords: {'name': 'Key words: Perception of usefulness, Perception of Ease of use, Socialization of SAK EMKM, Understanding of Accounting, Level of education'}
Authors & affiliations
Retno Eka Wulandari
Affiliation not supplied
Sutrisno T. Sutrisno
Affiliation not supplied
Abdul Ghofar
Affiliation not supplied
Deposited references
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