Heri Yanto , Pasca Manajemen Pendidikan and Bestari Dwi Handayani, - and Badingatus Solikhah, - and Joseph M. Mula, - (2016) The Behavior of Indonesian SMEs in Accepting Financial Accounting Standards without Public Accountability. International Journal of Business and Management Science, 6 (1). pp. 43-62. ISSN 1837-6614

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Abstract

Having important roles in a country’s economy, SMEs still encounter financial problems. Since SMEs’ financial reports are not harmonized with the Financial Accounting Standards without Public Accountability (SAK-ETAP), SMEs have difficulty in accessing loans from financial institutions. The objective of study is to understand the behavior of SMEs in accepting new accounting standards. This study also attempts to test the inclusion of government support in the TAM. By employing extended TAM, the study includes perceived usefulness (PU), perceived ease of use (PEU), subjective norm, and intention to use as endogenous variables. Government support, perceived risk, and education are exogenous variables. The intention to use SAK-ETAP mainly depends on government support and SME association. High commitment of related parties is required to disseminate SAK-ETAP to SMEs.

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