This study aims to examine the effect of perceptions of entrepreneurs of Micro and Small and Medium Enterprises and organizational change readiness on the application of accounting standards for small and medium micro entities. The population in this study were Micro, Small and Medium Enterprises (UMKM) in Buleleng Regency as many as 32,756 UMKM, using probability sampling techniques with simple random sampling and Slovin formulas so that the sample of this study was 100 samples. Research data analysis used multiple linear regression analysis using the Statistical Package for Social Science (SPSS) v.20 program. The results of research stated that the perceptions of entrepreneurs of Micro and Small and Medium Enterprises and organizational change readiness had a significant positive effect on the application of accounting standards for small and medium micro entities.

Author Name: Gede Mandirta Tama, Made Kony Koswara, Anantawikrama Tungga Atmadja, M. Rudi Irwansyah

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Keywords: Perceptions of Entrepreneurs of Micro and Small and Medium Enterprises, Organizational Change Readiness, and The Application of Accounting Standards for Small and

ISSN: 2354-6107

EISSN: 2549-2292

EOI/DOI: http://dx.doi.org/10.23887/eku

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