ANTECEDENT AND CONSEQUENCE FOR ACCOUNTING INFORMATION QUALITY ON INDONESIAN SMEs
Abstract
This research intended to observe the Accounting Information Quality during 2018, first year implementation of Indonesian Financial Accounting Standard for Micro Small and Medium Entity (SAK EMKM). This is a quantitative research using survey. The objects are Micro, Small and Medium Enterprises in Indonesia. Data is analyze using path analysis. Independent variables are financial literacy, Tax authority pressure, external consultant, Adoption of Marketing information technology. Dependent variables are Accounting Information Quality and Credit Access. The results show that Tax authority pressure and external consultant hiring has positive effect on Accounting Information Quality. Accounting Information Quality has effect on Credit Access. Therefore, further test reveal that Accounting Information Quality do not have mediating role between in the relations independent variables and Credit Access
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Pratono, A. H. (2018). "Does firm performance increase with risk-taking behavior under information technological turbulence?: Empirical evidence from Indonesian SMEs." 19(4): 361-378.
Rudiantoro, R. and S. V. J. J. A. d. K. I. Siregar (2012). "Kualitas laporan keuangan umkm serta prospek implementasi SAK ETAP." 9(1): 1-21.
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Al Balushi, Y., et al. (2018). "Islamic financial decision-making among SMEs in the Sultanate of Oman: An adaption of the theory of planned behaviour." 20: 30-38.
Awa, H. O., et al. (2015). "Integrating TAM, TPB and TOE frameworks and expanding their characteristic constructs for e-commerce adoption by SMEs." 6(1): 76-94.
Azmi, A., et al. (2016). "SMEs' tax compliance costs and IT adoption: the case of a value-added tax." 23: 1-13.
Baron, R. M., et al. (1986). "The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations." 51(6): 1173.
Bozkurt, O., et al. (2013). "Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards." 18(34): 16-23.
Dillard, J., et al. (2016). "Dialogic framing of accounting information systems in social and environmental accounting domains: Lessons from, and for, microfinance." 23: 14-27.
Fang, Y., et al. (2018). "The impact of accounting laws and standards on bank risks: Evidence from transition countries." 95: 103-118.
Fishbein, M. and I. Ajzen (2011). Predicting and changing behavior: The reasoned action approach, Psychology Press.
Husin, M. A., et al. (2014). "The role of accounting services and impact on small medium enterprises (SMEs) performance in manufacturing sector from East Coast Region of Malaysia: A conceptual paper." 115: 54-67.
Indonesia, I. A. J. J. D. S. A. K. (2009). "Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik."
Indonesia, I. A. J. P. D. S. A. K. I. A. I. (2016). "Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM)."
Kiliç, M., et al. (2016). "Preparedness of the entities for the IFRS for SMEs: An emerging country case." 6(2): 156-178.
Korutaro Nkundabanyanga, S., et al. (2014). "Lending terms, financial literacy and formal credit accessibility." 41(5): 342-361.
Masca, E. J. P. E. and Finance (2012). "Influence of Cultural Factors in Adoption of the IFRS for SMEs." 3: 567-575.
Nalukenge, I., et al. (2012). Literacy, External User-Pressure and Quality of Accounting Information of Ugandan SMEs. Accounting in Africa, Emerald Group Publishing Limited: 51-73.
Pratono, A. H. (2018). "Does firm performance increase with risk-taking behavior under information technological turbulence?: Empirical evidence from Indonesian SMEs." 19(4): 361-378.
Rudiantoro, R. and S. V. J. J. A. d. K. I. Siregar (2012). "Kualitas laporan keuangan umkm serta prospek implementasi SAK ETAP." 9(1): 1-21.
Sariningtyas, P. and T. J. J. A. d. K. I. Diah (2011). "Standar akuntansi keuangan entitas tanpa akuntabilitas publik pada Usaha Kecil Dan Menengah." 1(1): 90-101.
Smith, W. W., et al. (2015). "Tracking destination image across the trip experience with smartphone technology." 48: 113-122.
Zeneli, V. J. T. I. B. R. (2016). "Corruption, foreign direct investment, and international marketing in the Western Balkans." 58(3): 277-291.
Published
2019-12-16
How to Cite
RAMADHANTI, Wita et al.
ANTECEDENT AND CONSEQUENCE FOR ACCOUNTING INFORMATION QUALITY ON INDONESIAN SMEs.
SAR (Soedirman Accounting Review) : Journal of Accounting and Business, [S.l.], v. 4, n. 2, p. 142-150, dec. 2019.
ISSN 2598-0718.
Available at: <https://jos.unsoed.ac.id/index.php/sar/article/view/2465>. Date accessed: 30 june 2025.
doi: https://doi.org/10.20884/1.sar.2019.4.2.2465.
Section
Articles
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