THE INFLUENCE OF MANAGEMENT REQUIREMENT LEVEL ON FINANCIAL STATEMENT AND BOOKEPER'S ABILITY TO ACCOUNTING PRACTICES (Case Study: Tour Travel Companies In Padang City)

S, Ummy Angraini P Br (2010) THE INFLUENCE OF MANAGEMENT REQUIREMENT LEVEL ON FINANCIAL STATEMENT AND BOOKEPER'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 bookeeper'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 bookeeper's ability which are measured by three another variables such as: scientific discipline of bookeepers, 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 lndonesian 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.

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