ANALISIS PERSEPSI PENGGUNA LAPORAN KEUANGAN PERUSAHAAN GO PUBLIC DAN USAHA KECIL MENENGAH TERHADAP KEGUNAAN INFORMASI AKUNTANSI

Abstract

This study investigates the user’ perceived usefulness of selected information in the Small and Medium-sized Entities (SMEs) and listed company financial statements. The primary purpose of this research is to obtain the empirical evidence about the usefulness of Indonesian Accounting Standards for SMEs (SAK ETAP). Prior research and existing literature indicate that there are no significant differences in perceptions between SMEs and listed companies users. The users also have awareness about accounting information on the financial reporting.

Respondents of this research are the individuals who use financial statements, both for professional and privat purposes, such as auditors, investors, employees, tax inspectors, consultants, customers, analysts, academic researchers, brokers and insurance companies. There are 160 respondents participated in this research. This research uses primary data which is taken from online questionnaire. Then data is analyzed by descriptive analysis and Mann Whitney test.

The results show that balance sheets and income statements are more often used than the statements of cash flow, statements of changes in equity and the notes to the financial statements. The analysis also show that there are no significant differences in perceptions between SMEs and listed companies users. On the other hand, there are significant differences in time spent per financial statement between SMEs and listed companies users.

Keywords : accounting information, IFRS for SMEs, SMEs, users perception