Persepsi Penggunaan Laporan Keuangan pada UMKM di Kota Palembang

Hasan, Merdyana (2022) Persepsi Penggunaan Laporan Keuangan pada UMKM di Kota Palembang. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

ABSTRACT This study aims to determine differences in perceptions of usefulness of accounting reports produced by micro, small and medium enterprises in the city of Palembang. This research is a quantitative research by distributing online questionnaires. The population used in this study is all micro, small and medium enterprises in the city of Palembang. The sample in this study was 100 respondents. The data analysis technique used in this research is hypothesis testing using parametric One Way ANOVA and non-parametric Kruskal Wallis tests. The results obtained from this study are that there are no differences in perceptions of the usefulness of income statement, balance sheet and cash flow statement and there is difference for statement of change equity produced by micro, small and medium enterprises in the city of Palembang.

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