Pengaruh Digitalisasi Akuntansi, Literasi Keuangan dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan UMKM Kota Malang

Nuranisyah Nuranisyah, Afifudin Afifudin, Nuril Badria

Abstract


This study aims to analyze the influence of accounting digitalization, financial literacy, and internal control on the quality of financial reports of MSMEs in Malang City in the culinary sector. This study uses a quantitative approach with a sample of 100 MSMEs in Malang City. The analytical tool used is multiple linear regression. The results show that accounting digitalization, financial literacy, and internal control have a positive and significant influence on the quality of MSME financial reports. This finding is in line with the Theory of Planned Behavior (TPB) and the Theory of Technology Acceptance Model (TAM), and provides practical implications for MSMEs in improving the quality of financial reports through the implementation of accounting digitalization, financial literacy, and internal control.Keywords: MSMEs; quality of financial reports; accounting digitalization; financial literacy; internal control

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