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