THE INFLUENCE OF ACCOUNTING UNDERSTANDING, BUSINESS SIZE, AND MOTIVATION ON THE IMPLEMENTATION OF SAK EMKM ON UMKM IN SIAK DISTRICT

Abstract

This research aims to test and analyze the influence of accounting understanding, business size, and motivation on the implementation of SAK EMKM on MSMEs in Siak Regency. This research is quantitative research, using primary data obtained from questionnaire answers and measured using a Likert scale. This research sample used a random sampling technique and a sample of 100 respondents was obtained which was calculated using the Slovin formula. Primary data was processed using multiple regression analysis using IBM SPSS Version 23. The results of this research show that partially understanding accounting, business size and motivation have a positive and significant effect on the implementation of SAK EMKM.