Primary data were collected using a descriptive quantitative questionnaire. This research explored the idea of accomplishing financial reports on the basis of EMKM (Entity or Micro, Small and Medium) standards in Jakarta. This difficulty for micro, small, and medium enterprise financial reports, whose completion is part of the standards implemented in the financial industry. The Indonesian Institute of Accountants asserted that the majority of micro, small, and medium enterprises experience difficulty in accessing assistance from banks and other funding sources. These companies also serve as a buffer for the national economy in a crisis. Publications are distributed below Lisensi Creative Commons Atribusi-BerbagiSerupa 4.0 Internasional.In Indonesia, micro, small, and medium enterprises contribute 60% to domestic economic growth and employ approximately 90% of the country’s productive workforce. After submission of this agreement signed by the corresponding author, changes of authorship or in the order of the authors listed will not be accepted.Īlthough authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use. This agreement is to be signed by at least one of the authors who have obtained the assent of the co-author(s) where applicable. The corresponding author signs for and accepts responsibility for releasing this material on behalf of any and all co-authors. The copyright transfer covers the right to reproduce and distribute the article, including reprints, translations, photographic reproductions, microform, electronic form (offline, online) or any other reproductions of similar nature. We declare that this paper has not been published in the same form elsewhere.įurthermore, I/We hereby transfer the unlimited rights of publication of the above mentioned paper in whole to JBA and P3M STIE Trisakti. The undersigned represents that he/she has the power and authority to make and execute this assignment.Įach manuscripts that submitted must include declaration by authors The undersigned hereby represents and warrants that the paper is original and that he/she is the author of the paper, except for material that is clearly identified as to its original source, with permission notices from the copyright owners where required. The undersigned hereby transfers any and all rights in and to the paper including without limitation all copyrights to JBA and P3M STIE Trisakti. The copyright to this article is transferred to Jurnal Bisnis dan Akuntansi (JBA) and Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) Sekolah Tinggi Ilmu Ekonomi (STIE) Trisakti if and when the article is accepted for publication. The result of the manufacturing companies showed that Percentage of Public Owned has significant influence toward completeness of financial statement disclosures index but Profitability, Leverage, and Status has no significant influence toward completeness of financial statement disclosures index in 2004-2005. The result of the trading companies study showed that Leverage has significant influence toward completeness of financial statement disclosures index but profitability, Percentage of Public Owned and Status has no significant influence toward completeness of financial statement disclosures index in 2004-2005. The result of the service transportation companies study showed that Profitability has significant influence toward completeness of financial statement disclosures index in 2004-2005, but Leverage, Percentage of Public Owned, and Status has not significant influence toward completeness of financial statement disclosures index. The data analyzed by multiple regression. The research used a purposive sampling method with 11 data of service transportation companies, 36 trading companies, and the last 69 data of manufacturing companies listed at Jakarta Stock Exchange in 2004-2005. The independent variables are Profitability, Leverage, Percentage of Public Owned, and Status. The aim of this research is to find the factors that influence completeness of financial statement disclosures index.
0 kommentar(er)
