DRIVERS OF FINANCIAL REPORTING COMPLIANCE UNDER SAK ETAP: THE ROLE OF EDUCATION, FIRM MATURITY, AND ACCOUNTING LITERACY IN MSMES
This study aims to analyze the factors influencing the preparation of financial reports based on Financial Accounting Standards Without Public Accountability (SAK ETAP) among Micro, Small and Medium Enterprises (MSMEs) in Surakarta City. The factors examined are education level, business scale, business age, and accoun...