Analysis of Factors Influencing Implementation Financial Accounting Standards for Micro, Small, and Intermediate (FAS MSMEs) (Empirical study on MSMEs in Banyumas Regency)

Abstract

This research aimed to examine the effect of education level, educational background, technology utilization, entity size, and business length of time on improving the application of financial accounting standards for micro, small, and medium enterprises (FAS MSMEs) in Banyumas Regency. The sample in this research used a simple random sampling technique of 100 respondents. The collected data is processed using multiple linear regression analysis. The results of this research indicate that the level of education, educational background, technology use, size of the entity, and length of being in business affect improving the application of financial accounting standards for micro, small, and medium entities (FAS MSMEs) in the district of Banyumas.