Verifikasi Laporan Keuangan: Akses Pendanaan dan Risiko Pada Usaha Kecil dan Menengah
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 quan...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Merdeka Malang
2019-08-01
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| Series: | AFRE (Accounting and Financial Review) |
| Subjects: | |
| Online Access: | https://jurnal.unmer.ac.id/index.php/afr/article/view/3009 |
| _version_ | 1811249056098287616 |
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| author | Intan Restu Nurpramitha Ronny Prabowo |
| author_facet | Intan Restu Nurpramitha Ronny Prabowo |
| author_sort | Intan Restu Nurpramitha |
| collection | DOAJ |
| description | 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.
DOI: https://doi.org/10.26905/afr.v2i1.3009 |
| first_indexed | 2024-04-12T15:39:49Z |
| format | Article |
| id | doaj.art-40e13e601b464917b486646eb4b8f4bb |
| institution | Directory Open Access Journal |
| issn | 2598-7763 2598-7771 |
| language | English |
| last_indexed | 2024-04-12T15:39:49Z |
| publishDate | 2019-08-01 |
| publisher | University of Merdeka Malang |
| record_format | Article |
| series | AFRE (Accounting and Financial Review) |
| spelling | doaj.art-40e13e601b464917b486646eb4b8f4bb2022-12-22T03:26:50ZengUniversity of Merdeka MalangAFRE (Accounting and Financial Review)2598-77632598-77712019-08-0121424910.26905/afr.v2i1.30091749Verifikasi Laporan Keuangan: Akses Pendanaan dan Risiko Pada Usaha Kecil dan MenengahIntan Restu Nurpramitha0Ronny Prabowo1Universitas Kristen Satya WacanaUniversitas Kristen Satya WacanaThis 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. DOI: https://doi.org/10.26905/afr.v2i1.3009https://jurnal.unmer.ac.id/index.php/afr/article/view/3009financial statement verification, smes, access to finance |
| spellingShingle | Intan Restu Nurpramitha Ronny Prabowo Verifikasi Laporan Keuangan: Akses Pendanaan dan Risiko Pada Usaha Kecil dan Menengah AFRE (Accounting and Financial Review) financial statement verification, smes, access to finance |
| title | Verifikasi Laporan Keuangan: Akses Pendanaan dan Risiko Pada Usaha Kecil dan Menengah |
| title_full | Verifikasi Laporan Keuangan: Akses Pendanaan dan Risiko Pada Usaha Kecil dan Menengah |
| title_fullStr | Verifikasi Laporan Keuangan: Akses Pendanaan dan Risiko Pada Usaha Kecil dan Menengah |
| title_full_unstemmed | Verifikasi Laporan Keuangan: Akses Pendanaan dan Risiko Pada Usaha Kecil dan Menengah |
| title_short | Verifikasi Laporan Keuangan: Akses Pendanaan dan Risiko Pada Usaha Kecil dan Menengah |
| title_sort | verifikasi laporan keuangan akses pendanaan dan risiko pada usaha kecil dan menengah |
| topic | financial statement verification, smes, access to finance |
| url | https://jurnal.unmer.ac.id/index.php/afr/article/view/3009 |
| work_keys_str_mv | AT intanrestunurpramitha verifikasilaporankeuanganaksespendanaandanrisikopadausahakecildanmenengah AT ronnyprabowo verifikasilaporankeuanganaksespendanaandanrisikopadausahakecildanmenengah |