EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan

Detail Cakupan

The aims of research are first to analyze the simultaneously effect of educational level, firm’s age and motivation on the implementation of accounting, to analyze the partially effect of educational level on the implementation of accounting, to analyze the partially effect of firm’s age on the implementation of accounting, to analyze the partially effect of motivation on the implementation of accounting and to analyze the variable that have a dominant effect on the implementation of accounting at small and medium enterprises in Cilacap Regency, between the level of education, firm’s age and motivation. The research was conducted in working area of Dinas Perindustrian Perdagangan dan Koperasi in Cilacap Regency. The amounts of respondents used in this research of 103 entrepreneur, sampling technique used in this research is probability sampling (selected sample), whereas determination of amount of sample used the Slovin formula. To test the first, second, third and fourth hypotheses, it has used multiple linear regression analysis, then to test the fifth hypothesis, it has used elasticity coefficient of regression analysis. Based on the result of multiple linear regression analysis, it has got the value of computed-F is greater than value of F table, therefore the first hypothesis is accepted. The results of multiple linear regression analysis also showed that the value of computed-t of educational level variable on the implementation of accounting is smaller than value of t table, the value of computed-t of firm’s age variable on the implementation of accounting is greater than value of t table and the value of computed-t of motivation variable on the implementation of accounting   is greater than value of t table, therefore the second hypothesis is rejected, whereas the third and fourth hypotheses is accepted.  Furthermore, based on the elasticity coefficient of regression analysis, it has got the value of E3 is greater than value of E1 and E2, therefor