Pengaruh Pemahaman SAK EMKM, Lama Usaha, Pemanfaatan Teknologi Informasi dan Skala Usaha terhadap Kualitas Laporan Keuangan UMKM di Kota Medan

Abstract

Abstract

This research aims to analyze the influence of SAK EMKM understanding, business experience, the utilization of information technology, and business scale on the quality of MSME financial statements in Medan City. The research method used is quantitative, with data collection techniques through questionnaires distributed to 100 MSME actors selected using a purposive sampling method with specific criteria. Data were analyzed using multiple linear regression with the assistance of SPSS software. The partial research results indicate that the understanding of SAK EMKM has no significant effect on the quality of financial statements, with a significance value of 0.686. Conversely, business experience, the utilization of information technology, and business scale have a positive and significant influence on the quality of financial statements. Simultaneously, these four variables have a significant effect with a coefficient of determination (R Square) of 80,3%, while the remaining 19,7% is influenced by other factors outside this research model. These results imply that operational experience, the adoption of information technology, and the increase in business scale capacity are key factors in enhancing the transparency and accountability of MSME financial reporting in Medan City.

Keywords: Business experience; Business scale; Information technology; Quality of financial statements; SAK EMKM