PENGARUH TINGKAT PEMAHAMAN AKUNTANSI DAN PENGGUNAAN LAPORAN KEUANGAN TERHADAP PELAPORAN KEUANGAN UMK DI KOTA MAKASSAR

Rima Melati.2019. The Effect of Awarenessof Accounting and Financial Reports toward Financial Reporting of Minimum Wages of City in Makassar,supervised by Andi Marlinah.
This study aims to examine and analyze whether the ‘awareness’ of accounting and ‘financial reports’ affect toward minimum wages of city financial reporting in Makassar.
The data of this study were obtained from the questionnaire (primary) by taking respondents as many as 30 samples of minimum wages of city in Makassar. Furthermore, data tabulation were conducted to make a description of the respondent's answer. The data analysis in this study was multiple linear regression and coefficient of determination. This test was processed by using application data processing Statistical Product and Service Solution (SPSS).
The result of this study indicate that simultanously, the relationships between variables of the ‘awareness’ and ‘financial reports’had a positive and significant effect towardminimum wages of city financial reporting in Makassar.
Partially accounting ‘awareness’ variables positively and significantly affect reporting of minimum wages of city in Makassar.The variable used of financial reportshad a positive and significant effect towardminimum wage of city financial reporting in Makassar. Therefore, the hypothesis H0was rejected and H1was accepted. The most affected variable towardminimum wage of city financial reporting was the accounting ‘awareness’ variable.