Verifikasi Laporan Keuangan: Akses Pendanaan dan Risiko Pada Usaha Kecil dan Menengah
DOI:
https://doi.org/10.26905/afr.v2i1.3009Keywords:
financial statement verification, SMEs, access to financeAbstract
This study aims to analyze the effect of financial statement verification on small and medium enterprises’ (SMEs) access to finance. Total of all the initial samples was 144 SMEs. After eliminating the criteria, the final sample remaining to be used in this study was 1024 SMEs. This study is a quantitative, using data from The World Bank Indonesia Enterprise Survey 2009 with the ordinal regression test. The results show that financial statement verification positively affects SMEs’ access to finance. Thus, this study suggests the importance of financial statement verification for SMEs, especially to enhance their financing access as one of SME’s main problems.
Â
References
Beck, T., & Demirguc-kunt, A. (2007). Small and Medium Enterprises Across the Globe. Small Business Economics,: 415–416.
Cahyati, A. D., Mulyanti, K., & Setyawasih, R. (2011). Pemahaman Dan Kesiapan Ukm Dalam Implementasi Sak Etap: Survey Pada UKM Di Bekasi. Jurnal Riset Akuntansi & Komputerisasi Akuntansi, Vol. 2(2): 19–27.
Carbó-Valverde, S., RodrÃguez-Fernández, F., & Udell, G. F. (2016). Trade Credit, the Financial Crisis, and SME Access to Finance. Journal of Money, Credit and Banking, Vol. 48(1): 113–143.
Dewi, A. S. M., & Wirajaya, A. (2013). Pengaruh Struktur Modal, Profitabilitas dan Ukuran Perusahaan Pada Nilai Perusahaan. E-Journal Akuntansi Universitas Udayana, Vol. 4(2): 358–372.
Ding, S., Liu, M., & Wu, Z. (2016). Financial Reporting Quality and External Debt Financing Constraints: The Case of Privately Held Firms. Abacus, Vol. 52(3): 351–373.
Firnanti, F. (2011). Faktor Faktor yang Mempengaruhi Struktur Modal Perusahaan Manufaktur di Bursa Efek Indonesia. Jurnal Bisnis Dan Akuntansi, Vol.13(2): 119–128.
Harvie, C., Narjoko, D., & Oum, S. (2013). Small and Medium Enterprises’ Access to Finance: Evidence from Selected Asian Economies. ERIA Discussion Paper Series.
Hope, O. K., Thomas, W., & Vyas, D. (2011). Financial credibility, ownership, and financing constraints in private firms. Journal of International Business Studies, Vol. 42(7): 935–957.
IAI. (2016). Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah.
Ida. (2010). Pemilihan Sumber Pendanaan Perusahaan Berdasarkan Hipotesis Pecking Order Ida. Jurnal Akuntansi, Vol. 2(1): 93–100.
Indrajaya, G., Herlina, & Setiadi, R. (2011). Penga-ruh Struktur Aktiva, Ukuran Perusahaan, Tingkat Pertumbuhan, Profitabilitas, dan Ri-siko Bisnis Terhadap Struktur Modal: Studi Empiris Pada Perusahaan Sektor Pertam-bangan yang Listing di Bursa Efek Indonesia Periode 2004-2007. Jurnal Ilmiah Akuntansi, Vol (6): 1–23.
Iskandar, M. J., & Trisnawati, E. (2010). Faktor-Faktor yang Mempengaruhi Audit Report Lag pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Jurnal Bisnis Dan Akuntansi, 12(3): 175–186.
Kristiyanti, M. (2012). Peran Strategis Usaha Kecil Menengah ( UKM ) Dalam Pembangunan Nasional. Majalah Ilmiah Informatika, Vol. 3(1).
Ningtyas, J. D. A. (2017). Penyusunan Laporan Keuangan UMKM Berdasarkan Standar Akuntansi Keuangan Entitas Mikro , Kecil dan Menengah ( SAK-EMKM ) ( Study Kasus Di UMKM Bintang Malam Pekalongan ). Riset & Jurnal Akuntansi, Vol. 2(1).
Sandrayati, Masnila, N., & Sari, Y. (2015). Pendidikan dan Pelatihan Dalam Kaitannya Dengan Pemahaman dan Penerapan Akun-tansi Pada UKM. Prosiding SNaPP2016 Sosial, Ekonomi, Dan Humaniora,: 800–805.
Steelyana, E. (2013). Perempuan dan Perbankan: Sebuah Tinjauan Tentang Peran Inklusi Keu-angan Terhadap Pengusaha UMKM Perem-puan di Indonesia. Journal The Winners, Vol. 14(2): 95–103.
Susanto, B., & Yuliani, N. L. (2015). Prospek Im-plementasi SAK ETAP Berbasis Kualitas Kaporan Keuangan UMKM. Jurnal Ekonomi Dan Bisnis Optimum,: 1–17.
Tagoe, N., Amarh, E. A., & Nyarko, E. (2008). SME Access To Bank Finance In An Emerging Economy: The Role Of Information Manage-ment Practices. Journal Financial Services Management, Vol. 3(2): 148–170.
Trisnawati, F., & Situmorang, J. C. P. (2015). Kualitas Laporan Keuangan UKM Di Kota Pekanbaru. Jurnal Al-Iqtishad Edisi 11(1).
Warsadi, K. A., Herawati, N. T., & Julianto, I. P. (2017). Penerapan Penyusunan Laporan Keu-angan Pada Usaha Kecil Menengah Berbasis Standar Akuntansu Keuangan Entitas Mikro, Kecil, dan Menengah Pada PT. Mama Jaya. E-Journal S1 Ak Universitas Pendidikan Ganesha, Vol. 8(2).
Downloads
Published
How to Cite
Issue
Section
License
You are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
NonCommercial — You may not use the material for commercial purposes.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
AFRE (Accounting and Financial Review) 
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
