Pengaruh Pemahaman Akuntansi, Skala Usaha, dan Penggunaan Teknologi Terhadap Kualitas Penyusunan Laporan Keuangan Pada UMKM di Kota Batu

Bela Safira, Maslichah Maslichah, Nuril Badria

Abstract


Micro, Small, and Medium Enterprises (MSMEs) play an important role in the regional economy, including in Batu City. However, many MSME actors still do not prepare financial statements properly and in accordance with applicable standards, resulting in low quality of financial information produced. This study aims to analyze the effect of accounting understanding, business scale, and technology usage on the quality of financial statement preparation in MSMEs in Batu City. This research uses a quantitative approach with data collection techniques through questionnaires. The research population consists of all MSMEs registered in Batu City. The sampling technique used purposive sampling with a total sample of 100 respondents. Data analysis was conducted using multiple linear regression analysis. The results show that accounting understanding, business scale, and technology usage simultaneously influence the quality of financial statement preparation. Partially, accounting understanding and technology usage have a positive and significant effect on the quality of financial statement preparation, while business scale does not have a significant effect on the quality of financial statement preparation. These findings indicate that improving accounting understanding and the utilization of technology can support better quality financial statement preparation in MSMEs.

Keywords: Accounting understanding, business scale, technology usage, quality of financial statement preparation.

 


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References


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