TELAH FINANCIAL LITERASI MAHASISWA FEB UNIVERSITAS JENDERAL SOEDIRMAN: SUATU IMPLIKASI PEMBELAJARAN DI PERGURUAN TINGGI

Abstract

This research, entitled “ the factors that affect the quality of financial reporting on SMEs in Banyumas” This research aims to determine whether background factors of education, knowledge of accounting, the old business, business scale, experience in accounting information, accounting training, human resources, IT, SPI, adherence to standards, consistency, continuity, conservatism, integrity, organizational culture, the asymmetry information, the role of consultants, time allocation, management ability, capital loans, affecting the quality of user reports on the financial statements of SMEs Intermediate class in Banyumas.
Respondents include owners / managers of SMEs as many as 85 people. This study is a qualitative descriptive study using primary data. The method of analysis using factor analysis.
The results showed that the ability of management, accounting knowledge, training, accounting, human resources, experience in accounting information, SPI, TI, integrity, continuity, organizational culture, information asymmetry, adherence to standards, educational background, consistency, conservatism and capital loans affect the the quality of financial statements of SMEs middle class in Banyumas
Keywords: quality of financial reporting, small and medium enterprises