Pengaruh Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menegah (SAK-EMKM) dan Tax Planning Terhadap Kualitas Laporan Keuangan UMKM di Kota Samarinda

Abstract

This research aims to determine and analyze the effect of implementing financial accounting standards for micro, small and medium entities (SAK-EMKM) and tax planning on the quality of MSME financial reports in Samarinda City. The theoretical basis of this research is financial accounting, especially regarding financial accounting standards for micro, small and medium entities (SAK-EMKM), tax planning and the quality of financial reports

            The population of this study is 70,465 UMKM actors. The sample in this study was 100 samples of UMKM actors in Samarinda City. Data collection technique by distributing questionnaires, samples using random sampling technique. The analytical tools used in this study are test instruments and multiple linear regression analysis SPSS 25 program tool

                        The results of this study show that :1. Application of Micro, Small and Medium Entity Financial Accounting Standards (SAK-EMKM) has a positive significant effect on the Quality of UMKM Financial Reports in Samarinda City, 2. Tax Planning has a positive significant effect on the Quality of UMKM Financial Reports in Samarinda City and 3. Application of Micro, Small and Medium Entity Financial Accounting Standards (SAK-EMKM) and Tax Planning simultaneously has a positive and significant effect on the Quality of UMKM Financial Reports in Samarinda City