ABSTRACT

The purpose of this study was to determine the prceptions that influence the use of SAK ETAP Cooperative in Semarang. In this study analyzed the perception of the ease and usability of Financial Accounting Standards Entities without Public Accountability in Cooperative in Semarang, due to the change in the accounting standard perceptions related to the understanding of the use of financial accounting standards have a very high influence in the adoption of Financial Accounting Standards Entities without Public Accountability. The population in this study are employees and managers Cooperative in Semarang. The population consisted of 100 people. The sample was as much as its population, which amounted to 21 cooperatives. Sources of data and method of data collection using case studies and census by providing kuesioner to the informant. The analysis in this study using multiple linear regression to determine the effect of each variable. The results of the test with SPSS, using multiple linear regression equation Y = -8.504 + obtained 0.670 X1 - 0.957 X2 + 0.399 X3 + 0.818 X4 - X5  0.062 + ε. Perception variables known tends to be that the stronger the influence of perception of readiness it will tend to the higher use of SAK ETAP. Understanding the perception variables, tends to be weakened the influence of perceptual understanding of the information is likely to be increasingly weak use of SAK ETAP. Variables perceived usefullness, usability perception tends to be that the variable has a positive influence on the use of SAK ETAP. Perception variable presentation of financial statement known -0.062 is negative, tend to be that the weaken the influence of the perception of the financial statement will tend to become weaken use of SAK ETAP.

Keywords: SAK ETAP, Cooperative, Perception