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All Journal Jurnal Manajemen
Herma Wiharno
Department of Accounting, Faculty of Economics and Business, Kuningan University, Kuningan
Economics, Econometrics & Finance

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Factors Influencing SME Capital Access: Moderating Role of Bookkeeping Skills Herma Wiharno; Amir Hamzah; Dadang Suhendar
Jurnal Manajemen Vol. 30 No. 2 (2026): June-September 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v30i2.4126

Abstract

This study examines the factors influencing access to capital among Micro, Small, and Medium Enterprises (MSMEs), focusing on financial statements, financial behavior, accounting knowledge, financial technology, and bookkeeping skills. It also investigates the moderating role of bookkeeping skills. A quantitative survey was conducted with 192 MSME owners, and the data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings indicate that all five factors positively and significantly affect access to capital, with financial technology showing the strongest influence. Bookkeeping skills strengthen the effects of financial behavior and accounting knowledge on access to capital but do not significantly moderate the effects of financial statements or financial technology. These findings support Signaling Theory and Information Asymmetry Theory by demonstrating that financial capability, digital financial services, and reliable bookkeeping enhance MSME credibility and reduce information asymmetry, thereby improving access to external financing.
Co-Authors Amir Hamzah Dadang Suhendar