FACTORS THAT INFLUENCE SMES ' PERCEPTIONS ABOUT THE IMPORTANCE OF PREPARING FINANCIAL STATEMENTS ( CASE STUDY AT A BICYCLE SHOP IN SURAKARTA AND SUKOHARJO )

Various problems that are still faced by Micro, Small and Medium Enterprises (MSMB) are in utilizing the use of financial statements. The inability to practice accounting is the main factor that causes problems and triggers MSMB failure in developing their business. This study aims to determine: (1) the effect of business size on MSMB perception on the importance of financial statement preparation, (2) the effect of time on MSMB perception on the importance of financial reporting, (3) the influence of educational background on MSMB's perception of the importance of preparing financial statements, (4) the effect of business size, length of business, educational background on MSMB's perception on the importance of preparing financial statements. The results of this study indicate that (1) there is no positive effect on the scale of the company on the use of accounting information. Evidenced by a regression coefficient the value of t is smaller than t table (2) there is a positive influence of accounting knowledge on the use of accounting information. Evidenced by a regression coefficient the value of t is greater than t table (3)) there is a positive influence on MSMB owner's perception of accounting from the use of accounting information. Evidenced by a regression coefficient the value of t is greater than t table (4) there is a positive influence on the perception of SME owners about accounting, accounting knowledge, and company scale on the use of accounting information. Evidenced by the F value greater than F table.

Validity is a measure that indicates the level of validity or error of an instrument. A valid instrument has high validity. More, less valid instruments. A validity test is useful to know whether to approve what is requested must be approved because it is considered irrelevant.
The questionnaire instruments made must meet the validity and reliability, as well as the validation process carried out by the method of expert judgment or expert opinion. Testing the validity of the instruments in this study used research. Moment of Pearson. The Product Moment decision formula from Pearson, namely: Information: = reflection coefficient between X and Y X = item score Y = total score N = number of respondents = the number of squares of the X value = the number of squares of the Y value Item criteria declared valid if r count> r table. The criterion item is declared invalid if r count ≤ r table for n = 35 is 0.334, so r count> r table> 0.344. Item criteria declared valid if r count> r table. The item criterion is declared invalid if r count ≤ r table for n = 35 is 0.334, so r count> r table> 0.344.

Reliability Test
Support refers to the level of reliability of something. Reliable, can it be trusted to be used as a data collection tool because the instrument is good, cannot be tendentious, can be trusted, the data is indeed in accordance with reality so that even if taken several times the same. The reliability test is useful for managing whether it can be used more than once, with the same respondent producing the resulting data. Instrument reliability characterizes the level of consistency. The reliability test is carried out on a trial data instrument that has claimed validity, where valid items are valid and their reliability is valid, while invalid statement items are rejected. The reliability test in this study tested the Alpha Cronbach experiment (Sugiyono, 2014: 365 After analyzing the data, and then considering the calculations, the next step will discuss the significance of F smaller or equal to 0.05 or sig F greater than 0.05. Significance level F <0.05 and Fcount> F table then the null hypothesis (Ho) is rejected and the alternative hypothesis (Ha) is accepted. Meanwhile if F> 0.05 and F count <F table then the null hypothesis (Ho) is accepted and the alternative hypothesis (Ha) rejected. Ho is there is no effect of the independent variable on the dependent variable and Ha is there is an effect of the independent variable on the dependent variable.

Test the Coefficient of Determination (R²)
The coefficient of determination (R²) essentially measures the ability of the ability of the regression model to explain the dependent variables, Ghozali (2011: 97).

Results
This study was determined by looking at the level of data error of 5%. The criterion for a 5% error level is rejected r count> r table, then H is rejected and H is accepted, conversely if r count <r table, H is accepted and H is rejected. The coefficient issued is stated to be significant if the value of p <0.05. Hypothesis III testing uses multiple regression analysis. The criterion for a 5% error level is agreed upon by Fcount> Ftable, then H is rejected and H is accepted. The multiple regression coefficients are recognized as significant if the p-value <0.05. Double counting and F are done using SPSS Version 21.0 program. Below will be discussed the results of multiple regression analyses. From the results of the regression analysis it can be seen that multiple regression is as follows: Y = K + a1X1 + a2X2 + a3X3 Y = 6,976 + 0,222X1 + 0,188 X2 + 0,453 X3

Hypothesis Testing Results Hypothesis Test (t statistical test)
The t-test statistic on planning shows the great influence of one independent variable or individual explanation in explaining the agreed variables.
To read the coefficient of the line can be seen in column t with significance. The regression line coefficient testing is carried out as follows: For the business size variable (X1), the coefficient value 0.222 is found so the regression line equation is Y = 6.976 + 0.222 X1, with t arithmetic = 1.258, t table = 1.976, and sig. = 0.210, because t arithmetic is smaller than t table (1.258 <1.976) and the significance value is more than 0.05 (0.210> 0.05), then Ho can be accepted as a variable of business variables in accordance with the expectations of financial MSMEs.
For the business length variable (X2), the coefficient value is 0.188 so that the regression line equation is Y = 6.976 + 0.188 X2, with t arithmetic = 4.629, t table = 1.976, and sig. = 0,000, because t arithmetic is greater than t table (4.629> 1.976) and the significance value is less than 0.05 (0.000 <0.05), then Ho is rejected, which means a positive business length of MSME expectations regarding the use of accounting information .
For educational background variables (X3), the coefficient value is 0.453, so the equation of the regression line is Y = 6.976 + 0.453X3, with t arithmetic = 5.521, t table = 1.976, and sig. = 0,000, because t arithmetic is greater than t table (5.521> 1.976) and the significance value is smaller than 0.05 (0.00 <0.05), then Ho is rejected, the variable change about accounting has a positive effect on the use of accounting information.

Significance Test Simulation (Statistical Test F)
Multiple regression analysis using the F (Fisher) test to examine the relationship between variables including business size, business duration, educational background on MSME perceptions about the matter of facilitating financial reporting on MSMEs in Surakarta and Sukoharjo. If the significance value is greater than 0.05, the regression model is statistically significant. From the test results obtained the calculated F value of 44,947 is greater than the F table of 2.67 with a significance of 0,000. Because the value of F count> F table (44.947> 2.67) and the significance is less than 0.05 (0.000 <0.05), it can be simplified hypothesis that states education towards MSME perceptions about the importance of financial reporting "is proven.

Deteremination Coefficient (R2)
The coefficient of determination is a tool to measure the effect of independent variables on variables. The coefficient of determination is large between 0 to 1, the coefficient of determination of the number 1, the greater the coefficient of the independent variable on the dependent variable. The R2 test results in this study obtained a value of 0.466. This shows the perception of MSMEs about the importance of financial reporting on MSMEs in the cities of Surakarta and Sukoharjo influenced by variables of business size, length of business, and educational background of 46.6%, while the remaining 53.4% depends on other factors not included in the study this.

Discussion
MSMEs regarding business size, length of business, and educational background towards MSME's perception of the importance of preparing financial reports. The discussion of each variable is presented as follows:

Effect of business size on MSME perceptions of the importance of making financial reports on bicycle shops in Surakarta and Sukoharjo regencies.
The results showed that the size of the business did not conflict with the perception of MSMEs about the importance of preparing financial statements. This is discussed with the results of statistical tests for scale variables obtained by a business calculation of 1.258 and t table 1.976 with a significance level of 0.210, because t arithmetic <t table (1.258 <1.976), and a significance greater than 0.05 (0.210> 0, 05 ), then this research succeeded in proving the first hypothesis, which reads "No positive effect on accounting information efforts".
The results showed that the size of businesses in the bicycle shop MSME in the cities of Surakarta and Sukoharjo were still relatively small, so the effect on using accounting information was very small. This shows that the hypothesis in this study was rejected, this means that the size of the business size does not affect the perception of MSME about the importance of preparing financial statements. This contradicts the theory of Linear Diah Sitoresmi and Fuad (2013) which states that companies that have advanced will require an additional number of workers by increasing company activity. Adding several businesses will also increase the income or sales obtained, the higher the company in using accounting is also the greater. According to Arizali Aufar (2013) the higher the scale of the business and the more complex business processes will increase the accounting needs for business continuity, likewise accounting information becomes useful as an effort to improve managerial results. (2012) shows that business scale variables are not significant to the preparation and use of accounting information. Not related to the scale of the effort to prepare and use accounting information because measuring the scale of the effort in this study only uses the number of employees. Besides, research from Nita Andriani and Zuliyati (2015) shows that business scale variables do not significantly influence the use of accounting information. More and more companies that are approved by entrepreneurs do not need to use accounting information by managers or business owners of Troso ikat.

The longstanding influence on MSME perceptions about the importance of preparing financial statements
The results showed a positive influence on the company towards the perception of MSMEs about the importance of making financial reporting. This is evidenced by the results of statistical tests for the age variable of the company obtaining a calculated test value of 4.629 and t table 1.976 with a significance level of 0.008 because of t arithmetic> t table (4.629> 1.976) with a significance level greater than 0.05 (0.000 <0, 05), then this study succeeded in proving the second hypothesis stating "Has a positive effect on the company on the perception of MSMEs about the importance of preparing financial statements".
The results showed that the age of the company determines a significant negative effect on MSME perceptions about the importance of preparing financial statements in small and medium businesses. This shows that the hypothesis in this study is accepted, it means the length of effort has a positive effect on MSME perceptions about the use of accounting information . The results of this study are similar to the results of the research of Holmes and Nicholls (1989) and Murniati (2002) which states the age of the company has a significant effect on the level of use of accounting information in small and medium businesses. However, this result is different from the results of Era Astuti's (2007) research which states that the company does not approve the level of preparation and use of accounting information.
According to Murniati (2002), the characteristics of company silk are very challenging to the company's growth, one of the characteristics is the old company. The company determines the company's experience in doing business, according to the need to use accounting information will also increase along with the increasing difficulty of the company.
The negative number of companies in this study shows more. This is considering a company that has just started or has more than 10 years of age, has more than 10 years, has more than 10 years, more than 10 years, more people want to know more both from within and from outside the company for the development and survival of the company.

The influence of owner education on the use of accounting information in small and medium businesses
The results of this study indicate the positive influence of educational background on the perception of MSMEs about the importance of preparing financial reports. This is evidenced by the results of the statistical test t for MSME credit rating variables on accounting for the use of accounting information obtained a t value of 5.521 and t table 1.976 with a significance level of 0.000, because of t arithmetic> t table (5.521> 1.976), and a greater significance of 0.05 (0,000 <0.05), this study succeeded in proving the hypothesis which states "Providing a positive influence on educational background on the perception of MSEs about the importance of preparing financial statements".
The results showed that manager education had a significant influence on MSME perceptions about the importance of preparing financial reports. Formal education issued by managers/owners of MSMEs is very challenging to the skills and abilities needed by managers/business owners in managing their businesses. The low level of formal education of the owner/manager will also lower the preparation and use of accounting information in its use compared to the owner/manager who has a higher level of formal education. Owners or managers of companies that have additional education will be asked for the preparation and use of accounting information, such as those obtained from the education and training that are followed to support the owner of knowledge related to accounting. Other factors that can influence accounting information Manager/owner educational benefits with differences in the level of formal education that is issued. Formal education that is approved by the owner/manager can add to the manager's confidence in doing so in using accounting information for decision making.
The results of this study reinforce the research of Holmes and Nicholls (1989) and Murniati (2002) which states that the level of education of managers/owners greatly influences the level of information used in small and medium businesses. A low level of formal education also prepares and uses accounting information compared to a higher level of formal education.