Authors :
Hartiningsih Astuti
Volume/Issue :
Volume 8 - 2023, Issue 6 - June
Google Scholar :
https://bit.ly/3TmGbDi
Scribd :
https://tinyurl.com/5dmeh9vk
DOI :
https://doi.org/10.5281/zenodo.8204308
Abstract :
Financial reports are very important for
business development, basically financial reports present
a clear picture of the income, costs, profits and losses
generated by the company in a certain period. Financial
reports that are presented in an accountable manner can
assist companies in making the right decisions, as a basis
for planning business strategies, as an attraction for
investors and able to provide an overview of the
sustainability of the company's business. Empirical
studies show that the importance of the role of education
level and work experience in determining the
accountability of recording financial statements based
on applicable financial accounting standards. The
results of research conducted on 70 micro, small and
medium enterprises which were analyzed quantitatively
found that the level of education has no significant effect
on the accountability of financial statements. record
financial reports based on financial accounting
standards. This study also found that work experience
has a significant and positive effect on the accountability
of recording financial statements. This study found that
the longer a person's work experience will determine the
success of micro, small and medium enterprises in
recording financial reports based on applicable financial
accounting standards. Companies in presenting financial
reports according to standards can be done by
strengthening one's work experience, the longer the
work experience will have an impact on the better the
financial reports presented.
Keywords :
Level of Education, Work Experience, Recording of Financial Reports
Financial reports are very important for
business development, basically financial reports present
a clear picture of the income, costs, profits and losses
generated by the company in a certain period. Financial
reports that are presented in an accountable manner can
assist companies in making the right decisions, as a basis
for planning business strategies, as an attraction for
investors and able to provide an overview of the
sustainability of the company's business. Empirical
studies show that the importance of the role of education
level and work experience in determining the
accountability of recording financial statements based
on applicable financial accounting standards. The
results of research conducted on 70 micro, small and
medium enterprises which were analyzed quantitatively
found that the level of education has no significant effect
on the accountability of financial statements. record
financial reports based on financial accounting
standards. This study also found that work experience
has a significant and positive effect on the accountability
of recording financial statements. This study found that
the longer a person's work experience will determine the
success of micro, small and medium enterprises in
recording financial reports based on applicable financial
accounting standards. Companies in presenting financial
reports according to standards can be done by
strengthening one's work experience, the longer the
work experience will have an impact on the better the
financial reports presented.
Keywords :
Level of Education, Work Experience, Recording of Financial Reports
