Analysis of MSME Actors’ Behavior in Preparing Financial Statements With Modified Theory of Planned Behavior

This research aimed to examine factors that can increase the MSME actors’ interest in preparing financial statements dan relate this interest to the MSME actors’ actual behavior of preparing financial statements. This research modified the Theory of Planned Behavior (TPB)  by adding ‘self-efficacy’...

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Bibliographic Details
Main Author: Husnunnida Maharani
Format: Article
Language:Indonesian
Published: Universitas Negeri Surabaya 2019-04-01
Series:Akrual: Jurnal Akuntansi
Subjects:
Online Access:https://journal.unesa.ac.id/index.php/aj/article/view/4000