THE INFLUENCE OF MANAGEMENT REQUIREMENT AND BOOKKEEPER'S ABILITY TO ACCOUNTING PRACTICES (Case Study : Tour Travel Companies in Padang City)

S, Ummy Angraini P Br (2008) THE INFLUENCE OF MANAGEMENT REQUIREMENT AND BOOKKEEPER'S ABILITY TO ACCOUNTING PRACTICES (Case Study : Tour Travel Companies in Padang City). Other thesis, Fakultas Ekonomi.

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Abstract

The objective of this study is to examine the influence of bookkeeper's ability and management requirement level on financial statement to accounting practices and to know how much the influence it is. There are two variables in this research. First variable is management requirement level on financial statement and the second variable is bookkeeper's ability which are measured by three another variables such as : scientific discipline of bookkeepers, accounting training ever attended and work experience in accounting. This research focus on small and medium sized enterprises in Padang city which samples are tour travels companies. The data used are primary data using closed-model questionnaires that manager or owner and bookkeeper of tour travel answered. Meanwhile the appropriateness with accounting practices will be measured by appropriateness with Indonesian Accounting Standards (SAK) by presenting and disclosing about accounts in balance sheet, cash flow statement and income statement. The results of this research are the accounting practices in tour travel companies in Padang city are still lacked and not suitable to financial accounting standards. Very few of them make complete financial statement with regard to PSAK No.1. This research points out that all independent variables has positive relationship with the financial accounting practices. Financial accounting practices can be increased by paying attention to the factors. The most possible attention is the accounting trainings followed by bookkeepers because it has the most significant influence, lack of financial accounting practices need to be paid serious attention from the related institutions with the development of small medium enterprise. This research still has some limitations such as incompleted questionnaires filled by respondents and concentrated sampling in one city. Based on such limitations, the writer suggests for the next research should use more samples with more spread locations.

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