Pengaruh Intellectual Capital, Financial Capabilities Terhadap Penerapan Standar Akuntansi keuangan UMKM
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh modal intelektual dan kemampuan keuangan terhadap penerapan standar akuntansi keuangan UMKM. Penelitian ini menggunakan metode survei untuk mengumpulkan data dari 384 UMKM yang beroperasi di kota tersebut. Data dianalisis dengan menggunakan analisis regresi dan analisis sub kelompok berdasarkan industri. Hasil penelitian memberikan dukungan terhadap hipotesis bahwa modal intelektual dan kemampuan keuangan berpengaruh positif terhadap penerapan standar akuntansi keuangan UMKM. Penelitian ini menemukan bahwa modal intelektual memiliki pengaruh yang lebih kuat dibandingkan kapabilitas keuangan, dan bahwa hubungan antara variabel-variabel ini dapat bervariasi tergantung pada konteks industri. Analisis sub kelompok berdasarkan industri memberikan wawasan tentang nuansa hubungan antara modal intelektual, kapabilitas keuangan, dan penerapan standar akuntansi keuangan UMKM. Temuan penelitian ini memiliki implikasi penting bagi para pembuat kebijakan, pemilik UMKM, dan profesional akuntansi. Para pembuat kebijakan dapat menggunakan hasil penelitian untuk merancang program dan kebijakan yang mendorong pengembangan modal intelektual dan kapabilitas keuangan di kalangan UMKM. Pemilik UMKM dapat menggunakan temuan penelitian ini untuk memprioritaskan investasi pada modal intelektual dan kapabilitas keuangan, yang dapat membantu meningkatkan praktik pelaporan keuangan mereka. Para profesional akuntansi dapat menggunakan temuan penelitian ini untuk mengembangkan program pelatihan dan layanan konsultasi yang sesuai dengan kebutuhan UMKM di berbagai industri.
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