Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Ekonomika
As'Adi
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
DETERMINAN KUALITAS LAPORAN KEUANGAN UKM INTEGRASI ASPEK TEKNOLOGI, TATA KELOLA DAN KAPABILITAS SDM: Teknologi Informasi, Umur Usaha, Kompetensi SDM, Pengendalian Intern, Kualitas Laporan Keuangan Mukoffi, Ahmad; Himawan Wibisono, Sukarno; As'Adi; Junaidar Handayanto, Adrian; Marija
Jurnal Paradigma Ekonomika Vol. 21 No. 1 (2026): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study is to analyse the influence of the use of information technology, the age of the business, human resource (HR) competence, and internal control on the quality of financial reports of Small and Medium-sized Enterprises (SMEs) in Malang City. The research method used was explanatory quantitative analysis. The population for this study comprised 3,209 SMEs in Malang City, with a sample of 99 respondents selected using purposive sampling. The data were analysed using multiple linear regression via SPSS. The results indicate that, individually, the use of information technology (p=0.043), business age (p=0.010) and internal controls (p=0.008) have a positive and significant effect on the quality of financial statements. Meanwhile, HR competence (p=0.165) does not have a significant effect. Simultaneously, all four variables had a significant effect on the quality of financial statements, with a significance level of 0.002. The adjusted R-squared value of 0.161 indicates that 16.1 per cent of the variation in the quality of financial statements can be explained by the independent variables in this model, whilst the remainder is explained by other factors outside the scope of this study.
Co-Authors Ahmad Mukoffi, Ahmad Himawan Wibisono, Sukarno Junaidar Handayanto, Adrian Marija