The Influence of Education Level and Individual Character in Deciding Financial Report Establishment (Study on SMEs Business Incubator LPPM Udayana University)

A financial report is a tool that is used to describe the condition of the business, making decision accurate and timely and accountability in the management. decision preparation the financial statements of a company is influenced by the individual characteristics and education level. This study aimed to analyze the effect of educational level and individual characteristics on decision-making preparation of financial statements. The theory used in this research is the Theory of Planned Behavior (TPB) developed by Ajzen (1985). The population of this study is all young entrepreneurs who are tenant Patronage Business Incubator LPPM Udayana University in 2017, some 83 tenants. Data were collected using questionnaires through Google Forms and the number of questionnaires returned and can be used as many as 58. The data were analyzed using multiple linear regression model. The results showed that the level of education and the individual characteristics of a positive influence in the decision-making the preparation of financial statements.