STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA USAHA KECIL DAN MENENGAH

In an effort to grow or even survive, SMEs face many obstacles or problems partly due to low education, lack of understanding of information technology, and lack of reliability characteristics of the financial statements. The Indonesian government has set up a special obligation to prepare financial statements of SMEs. The regulations set forth in the Financial Accounting Standards (GAAP), which is published by the Association of Indonesian Accountants on May 19, 2009. But the level of need GAAP for SMEs is still very low. SME Accounting Standards is considered to be burdensome for Small and Medium Enterprises. With the financial report, the owner can know the benefits, the additional capital to achieve, and the balance of rights and liabilities owned This research is aimed to know the factors - any factor that may influence the needs of Financial Accounting Standards Entities Without Public Accountability for Small and Medium Enterprises (SMEs). Conclusions derived from multiple linear regression analysis on the researcher is variable understanding of information technology (X2) is the effect on GAAP requirements for SMEs, while the regression coefficient on owner education variable (X1) and the qualitative characteristics of financial statements (X3) is no effect on the demand GAAP for SMEs

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN BADAN USAHA MILIK NEGARA YANG TERDAFTAR DI BEI PERIODE 2019 - 2021

The purpose of this study are to examine the effect of independent board of commissioners, audit committee, managerial ownership, public ownership, and government ownership on financial performance using agency theory. This research uses quantitative methods. The subject of this study is BUMNcompanies, with the study population being all BUMN companies listed on the Indonesia Stock Exchange.This research is classified as quantitative research. The type of data used is secondary data in the form of annual financial statements of BUMN companies listed on the Indonesia Stock Exchange in the period 2019-2021. The technique used for sampling is the purposive sampling method and the method used for hypothesis testing is multiple linear regression analysis. The results showed that the independent commissioner variable had a significant positive effect on the company's financial performance, the audit committee had a significant positive effect on the company's financial performance, managerial ownership had no significant positive effect on the company's financial performance, public ownership had a significant positive effect on the company's financial performance, and government ownership significant positive effect on the company's financial performance.Subyek penelitian ini adalah perusahaan BUMN, dengan populasi penelitian adalah seluruh perusahaan BUMN yang terdaftar di Bursa Efek Indonesia. Penelitian ini tergolong penelitian kuantitatif. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan tahunan perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan metode yang digunakan untuk pengujian hipotesis adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel komisaris independen berpengaruh positif signifikan terhadap kinerja keuangan perusahaan, komite audit berpengaruh positif signifikan terhadap kinerja keuangan perusahaan, kepemilikan manajerial berpengaruh positif tidak signifikan terhadap kinerja keuangan perusahaan, kepemilikan publik berpengaruh positif signifikan terhadap kinerja keuangan perusahaan. berpengaruh positif signifikan terhadap kinerja keuangan perusahaan, dan kepemilikan pemerintah berpengaruh positif signifikan terhadap kinerja keuangan perusahaan