PENGARUH PEMANFAATAN SISTEM INFORMASI AKUNTANSI, KOMPETENSI AKUNTANSI, DAN LITERASI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN UMKM

Abstract

This study aims to analyze the effect of using accounting information systems, accounting competence, and financial literacy on the quality of financial reports of Micro, Small, and Medium Enterprises (MSMEs). The research uses a quantitative approach with a survey method. The research population consists of MSME actors who run business activities and keep financial records. The research sample was determined using purposive sampling based on established criteria. Data were obtained through questionnaires with a Likert scale and analyzed using multiple linear regression. The testing includes validity and reliability tests, classical assumptions, partial tests (t), simultaneous tests (F), and the coefficient of determination. The research results will be used to identify the influence of each independent variable on the quality of MSME financial reports as well as their combined effect. This study is expected to contribute to MSME players in improving the quality of financial recording and reporting and to serve as a consideration for relevant parties in designing programs to enhance MSME accounting competence and financial literacy.