118 DETERMINAN KEBUTUHAN SAK ETAP BAGI UKM (Studi Empiris Pada UKM Makanan di Kota Semarang) Faizatuz Zahro Sri Dewi Wahyundaru Fakultas Ekonomi Universitas Islam Sultan Agung Semarang ABSTRACT SAK ETAP level needs for SMEs is very low and also still considered burdensome SMEs. The study entitled "Determinan Kebutuhan SAK ETAP bagi UKM" tested several factors that affect the need for SMEs SAK ETAP. These factors are the owner of education, understanding of information technology, the qualitative characteristics of financial statements, socialization SAK ETAP and scale. This study used a descriptive research. Data collection was conducted by questionnaire to 42 owners of SMEs Food in Semarang. The data obtained were analyzed using SPSS. Mechanical analysis using validity, reliability test, normality test, multicollinearity, heteroscedasticity test, multiple linear regression test, t test, F test, and the coefficient of determination. The analysis showed that all items are valid question. Overall variable is declared reliable. Normally distributed regression model, did not happen multikolinier and heteroscedasticity. The regression coefficient is positive. Hypothesis testing results show that the education owner (X1), Qualitative Characteristics of Financial Statements (X3) and Scale (X5) significantly affects SAK ETAP needs for SMEs, while Understanding Information Technology (X2) and Socialization SAK ETAP (X4) had no significant effect needs to SAK ETAP for SMEs. Taken together, all the independent variables affect the SAK ETAP needs. Determination coefficient of 53.60%. Keywords: business scale, information technology, owner education, socialization, SAK ETAP brought to you by CORE View metadata, citation and similar papers at core.ac.uk provided by Portal Jurnal Universitas Islam Sultan Agung (UNISSULA)