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All Journal Jurnal Akuntansi AKUNESA
Tiara Maulia
Universitas Buana Perjuangan Karawang
Economics, Econometrics & Finance

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The Effect of Accounting Perception, Business Scale and Business Duration on the Preparation of MSME Financial Statements Tiara Maulia; Puji Isyanto; Devi Astriani
Jurnal Akuntansi Vol 14 No 03 (2026): AKUNESA (May 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n03.p285-300

Abstract

This study aims to examine the effect of accounting perception, business scale, and business duration on the preparation of financial statements among MSMEs in Karawang Regency. A quantitative approach was employed through a survey of 100 MSME actors selected using random sampling. Data were collected via questionnaires and analyzed with SmartPLS 4. The results indicate that accounting perception, business scale, and business duration each have a positive and significant effect on MSME financial statement preparation. Business scale emerges as the most dominant predictor. These findings imply that the quality of financial reporting is shaped by business actors' awareness of accounting importance, operational complexity, and financial management experience. This study reinforces the application of the Theory of Planned Behavior in explaining MSME financial reporting behavior.
Co-Authors Devi Astriani Isyanto, H. Puji