Determinans PSAK 23 Terhadap Penyajian Pelaporan Keuangan Perusahaan Dagang Era Pademic Covid-19 Pada UMKM Di Indonesia

Lesi Hertati

Abstract


ABSTRAK

Tujuan penelitian ini adalah untuk mengetahui faktor yang menentukan PSAK 23 pada penyajian pelaporan keuangan perusahaan dagang era pademic Covid-19 di Indonesia. Data yang digunakan yaitu data primer dengan menyebarkan kuisioner melalui google form kepada responden pelaku UMKM. Target popuplasi 300 responden kemudian yang menjawab hanya 190 populasi yang tersebar di 4 (empat) kota besar seperti Palembang, jakarta, Bandung dan Medan. Alat Uji yang digunakan yaitu SEM lisrel dengan analisis Structur Equatin Model (SEM). Hasil penelitian mengkompir masikan bahwa PSAK 23 berpengaruh pada  penyajian pelaporan keuangan perusahaan dagang era pademic Covid-19 di Indonesi. Penyebab besar dan kecilnya pendapatan UMKM yaitu pada penjualan barang dan jasa sehingga muncul pencatatan pada pelaporan keuangan yang mengakibatkan arus kas masuk bruto dari manfaat ekonomi berakibat pada aktivitas satu periode berdampak pada kenaikan entitas serta nilai wajar dalam suatu transaksi wajar yang diterima entitas tersendiri.

Kata Kunci: PSAK 23, Penyajian Pelaporan Keuangan Perusahaan Dagang

 

ABSTRACT

The purpose of this study was to determine the factors that determine PSAK 23 in the presentation of financial reporting for trading companies during the Covid-19 pandemic era in Indonesia. The data used is primary data by distributing questionnaires via google form to respondents of MSME actors. The target population of 300 respondents then answered only 190 populations spread over 4 (four) big cities such as Palembang, Jakarta, Bandung and Medan. The test instrument used is SEM lisrel with Structural Equatin Model (SEM) analysis. The results of the study confirm that PSAK 23 has an effect on the presentation of financial reporting for trading companies during the Covid-19 pandemic in Indonesia. The cause of the large and small income of MSMEs is the sale of goods and services, resulting in recordings in financial reporting which result in gross cash inflows from economic benefits resulting in one period's activity resulting in an increase in the entity and fair value in a fair transaction received by a separate entity.

Keywords: PSAK 23, Presentation of Financial Reports for Trading Companies


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References


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DOI: https://doi.org/10.52447/mmj.v10i1.6149

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