Pengaruh Sistem Informasi Akuntansi dan Pemahaman SAK EMKM Terhadap Kualitas Laporan Keuangan yang Dimoderasi Pemahaman Akuntansi bagi Usaha Kecil dan Menengah

Ahmad Ashfahani, Maslichah Maslichah, Dewi Diah Fakhriyyah

Abstract


The quality of financial statements is very important in MSMEs. A quality financial report can be influenced by several factors. With accounting understanding as a moderating variable, this study intends to investigate the effect of accounting information systems and understanding of SAK EMKM on the quality of financial statements of small and medium enterprises. In this study, a purposive sampling approach was used. This study uses primary data collected from filling out questionnaires. The sample in this study amounted to 97 respondents and used the slovin formula. This study uses a quantitative. This research has met the requirements of validity, reliability and normality. The data analysis used in this study is the classical assumption test, multiple linear regression, hypothesis testing and determination coefficient test. The results showed that the accounting information system had an effect on the quality of financial statements, understanding of SAK EMKM had no positive effect on the quality of financial statements, accounting understanding could moderate the effect of the accounting information system on the quality of financial statements, accounting understanding did not moderate the effect of understanding SAK EMKM on the quality of financial statements in MSMEs in Lowokwaru District, Malang City.

Keywords: Financial statement quality, accounting information system, understanding SAK EMKM, accounting understanding

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References


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