文章基本信息

标题：Factors affecting the implementation of financial accounting standards for MSMEs with environmental uncertainty as moderating variables
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作者：Retno Eka Wulandari ; Sutrisno T. Sutrisno ; Abdul Ghofar 等
期刊名称：International Journal of Research in Business and Social Science
印刷版ISSN：2147-4478
出版年度：2020
卷号：9
期号：7
页码：160-166
DOI：10.20525/ijrbs.v9i7.945
出版社：Society for the Study of Business & Finance
摘要：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.
关键词：Perception of usefulness; Socialization of SAK EMKM; Understanding of Accounting; Level of education