KOLABORASI RISET PEMAHAMAN PELAKU KOPERASI DAN NON KOPERASI TERHADAP STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP)

In Indonesia, the sector of Cooperatives and Small and Medium Enterprises (SMEs) have a role and a very important presence in the national economy. The purpose of this study to know there is a different or not about comprehension between cooperative actor and non cooperative actor on financial accounting standards entities without public accountability. The sample of this study is cooperative actor and non cooperative actor where life at Surabaya surrounding. The sampling technique of this study is using purposive sampling method. The sampling technique to collected data is using survey method which questionnaire is giving to responden. This study tested using one sample kolmogorov-smirnov test and as well as non parametric test of Mann Whitney-U test, based on one sampel kolmogorov-smirnov test is known that the data are not normally distributed, so that further testing using the Mann Whitney-U test. The result of this study is that there are differences in comprehension between cooperative actor with non cooperative actors to financial accounting standards entities without public accountability. This is because the agency cooperative efforts in preparing the financial statements have been referring to financial accounting standards entities without public accountability that tilted to be comprehension cooperative actor about financial accounting standards entities without public accountability is higher than the non-cooperative actors in developing financial statements no rules for financial accounting standard entities without public accountability. Keyword: comprehension, financial accounting standards, cooperative, non cooperative