Literasi Keuangan, Persepsi Laporan Keuangan UMKM Terhadap Kualitas Laporan Keuangan dengan Penerapan SAK EMKM sebagai Variabel Mediasi

Abstract

This study aims to analyze the effect of financial literacy and perception of financial statements on the quality of financial statements of Micro, Small and Medium Enterprises (MSMEs) with the application of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) as a mediating variable. This study was conducted on MSMEs in Malang City using quantitative research methods. Data were collected through questionnaires given to 100 MSME actors who have made financial reports. The data analysis technique used the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. The results showed that financial literacy and perceptions of MSME financial reports had a positive and significant effect on the quality of financial statements. In addition, the application of SAK EMKM also has a positive effect on the quality of financial statements and acts as a mediating variable that strengthens the relationship between financial literacy and perceptions of financial statements on the quality of MSME financial statements. The implications of this study highlight the importance of increasing financial literacy for MSME actors as well as awareness of the benefits of standardized financial reports to increase business transparency and credibility. Therefore, training and socialization regarding SAK EMKM needs to be increased to encourage wider implementation of accounting standards among MSMEs.

Keywords: Financial literacy, perception of financial statements, quality of financial statements, SAK EMKM, MSMEs.