PENGARUH BESARNYA PENJUALAN, LUAS LOKASI, DAN TINGKAT PENDIDIKAN TERHADAP KESADARAN PENERAPAN LAPORAN KEUANGAN DENGAN PENGETAHUAN ILMU AKUNTANSI SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Pedagang Kaki Lima di Jalan Syekh Basyarrudin Kabupaten Semarang)

Abstract

This study aims to determine whether the size of the sales, the location, the level of education affect the knowledge of accounting science, to find out whether the size of the sales, the location, the level of education and knowledge of accounting knowledge affect the awareness of the application of financial statements and know whether accounting knowledge mediates the influence of magnitude sales, location and level of education to awareness of the application of financial statements.
The population in this study were street vendors who were on Jalan Syekh Basyarrudin with a sample of 100 street vendors. Data analysis techniques used are descriptive statistics, classic assumption tests, multiple linear regression analysis, Goodness of Fit and path analysis.
The results showed that the amount of sales had a significant positive effect on accounting knowledge, the location and level of education had no significant effect on accounting knowledge, the size of sales and accounting knowledge had a significant positive effect on the awareness of the implementation of financial statements, the location and level of education had no significant effect on the awareness of the application of financial statements, accounting knowledge does not mediate the influence of the size of the business and the extent of the location to the awareness of the application of financial statements, and knowledge of accounting science mediates the influence of the level of education on awareness of the application of financial statements.
Based on this research, it is expected that street vendors will learn more about accounting and financial statements to add insight, knowledge, and ideas to the business they run.
Keywords : size of sales, location size, level of education, awareness of the application of financial statements, accounting knowledge