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Factors affecting the implementation of financial accounting standards for MSMEs with environmental uncertainty as moderating variables

Author

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  • Retno Eka Wulandari

    (Accouting Department, Faculty of Economics and Business, Universitas of Brawijaya, Indonesia)

  • Sutrisno T. Sutrisno

    (Accouting Department, Faculty of Economics and Business, Universitas of Brawijaya, Indonesia)

  • Abdul Ghofar

    (Accouting Department, Faculty of Economics and Business, Universitas of Brawijaya, Indonesia)

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. Key Words: Key words: Perception of usefulness, Perception of Ease of use, Socialization of SAK EMKM, Understanding of Accounting, Level of education

Suggested Citation

  • Retno Eka Wulandari & Sutrisno T. Sutrisno & Abdul Ghofar, 2020. "Factors affecting the implementation of financial accounting standards for MSMEs with environmental uncertainty as moderating variables," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(7), pages 160-166, December.
    • Handle: RePEc:rbs:ijbrss:v:9:y:2020:i:7:p:160-166
    DOI: 10.20525/ijrbs.v9i7.945
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    References listed on IDEAS

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    1. Ajzen, Icek, 1991. "The theory of planned behavior," Organizational Behavior and Human Decision Processes, Elsevier, vol. 50(2), pages 179-211, December.
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