Analisa Determinan Yang Mempengaruhi Minat Pelaku Usaha Mikro Dan Kecil Untuk Mengimplementasikan Laporan Keuangan

Puspitasari, Friska Anggun (2025) Analisa Determinan Yang Mempengaruhi Minat Pelaku Usaha Mikro Dan Kecil Untuk Mengimplementasikan Laporan Keuangan. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine whether attitudes towards behavior, subjective norms and behavioral control have a significant influence on asking business actors to implement financial reports. Using Theory of Planned Behavior (TPB). The data used is primary data, where the population in this study are all Micro and Small Enterprises (MSEs) especially in Palembang City. The sampling technique used purposive sampling method and obtained 82 samples. Hypothesis testing is done with multiple linear regression. The results obtained in this study show that attitudes towards behavior have a positive effect on the interest of Micro and Small Business actors to implement financial reports, Subjective Norms have a positive effect on the interest of Micro and Small Business actors to implement financial reports and Behavioral Control has a positive effect on the interest of Micro and Small Business actors to implement financial reports

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