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All Journal Jurnal Manajemen Terapan dan Keuangan Krisna: Kumpulan Riset Akuntansi Quantitative Economics Journal Electro Luceat Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Majalah Ilmiah Warta Dharmawangsa Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) jurnal syntax admiration Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu) Akuntansi Prima E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) IJMA
Tetty Tiurma Uli Sipahutar
Fakultas Ekonomi Universitas Prima Indonesia
Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences

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THE INFLUENCE OF AUDIT QUALITY, OPERATIONAL AUDIT, TECHNOLOGY AUDIT, AND AUDIT REPORTS ON THE FINANCIAL STATEMENTS OF MSMEs IN MEDAN CITY Wijaya, Jerry; Sipahutar, Tetty Tiurma Uli;  , Munawarah
IJMA (Indonesian Journal of Management and Accounting) Vol 6, No 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2025.6(1).1-12

Abstract

Finding out how audit quality, operational audits, technology audits, and audit reports affect financial reporting for MSME was the main goal of this research. The sampling procedure employs a technique known as purposive sampling. In order to gather data, a questionnaire was used. Applying a number of linear models is one strategy for data analysis. Numerous statistical evaluations are used, including the time-honored assumption test, validity, reliability, multicollinearity, and normalcy tests. The following are the results of the study: X1) The impact of MSME financial statements on audit quality is positive (r=0.175); X2) There is a positive correlation between MSME financial reports and operational audits (r=0.336); X3) There is a negative correlation between MSME financial reports and technology audit (r= -0.206); and X4) There is a positive correlation between MSME financial reports with audit reports (r=0.212). Audit reports, along with operational audits and technology audits, impact MSME financial reporting. Audit quality does not impact MSME financial reporting.
PENGARUH TINGKAT PENDIDIKAN, LATAR BELAKANG PENDIDIKAN, LAMA USAHA TERHADAP KUALITAS LAPORAN KEUANGAN UMKM DI KOTA MEDAN: AUDIT LAPORAN KEUANGAN SEBAGAI VARIABEL MODERASI Butar-Butar, Pretty Lestari; Maulida, Fadia; Uli Sipahutar, Tetty Tiurma; Terminanto, Agung
IJMA (Indonesian Journal of Management and Accounting) Vol 6, No 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2025.6(1).80-89

Abstract

Penelitian ini merupakan penelitian kuantitatif yang memanfaatkan data primer. Sampel penelitian terdiri atas 110 responden yang dipilih dengan teknik purposive sampling, sementara pengumpulan data dilangsungkan dengan kuesioner. Hasil penelitian memperlihatkan tingkat pendidikan, latar belakang pendidikan, dan lama usaha secara parsial berpengaruh negatif yang signifikan bagi kualitas laporan keuangan. Selanjutnya, analisis dengan Moderated Regression Analysis (MRA) mengungkapkan bahwa audit laporan keuangan berfungsi sebagai variabel moderasi yang memperkuat pengaruh ketiga variabel tersebut, sehingga mampu meningkatkan kualitas laporan keuangan UMKM. Tujuan penelitian ini adalah menganalisis pengaruh tingkat pendidikan, latar belakang pendidikan, dan lama usaha bagi kualitas laporan keuangan UMKM di Kota Medan, dengan audit laporan keuangan sebagai variabel moderasi.
Co-Authors Ade Hartati Girsang Agung Terminanto Agus Yanta Ginting Albert Loeis Alvina Wijaya Anissa Nirmala Effendy Ardin Waruwu Arie Pratania Arie Pratania Putri Ayu Rukun Hartati Hutabarat Benny Rojeston Marnaek Nainggolan Benny Rojeston Marnaek Nainggolan Butar-Butar, Pretty Lestari Christian Jerriko Christina Ramadani Br Hasibuan Citra Ayu Sidabutar Citra Pratiwi Sihombing Clara Putri Simamora Derick Jessen Phen Egina Latersia Br Sembiring Milala Elly Romy Elshadai Anlo Melki Erik Ferdinand Lubis Eunike Christina Simbolon Fadia Maulida Febrina Br Manullang Fenny Fenny Fenny Fenny Hantono Hantono Harahap, Ahmad Rizki Ines Triastuti Lumbangaol Ira Andira Isieny Wendy Jenny Zain Jessi Charina Sembiring Jesslyn Chandra Juliana Veronika Nadapdap Julianty Fortuna Jumides Putri Saragih Konradus Anugrah Kristina Lara Asmara Lina Suryani Maulida, Fadia Meiliany Ivana Melinda Siregar Nabila Laura Tanjung Natasya Natasya Nikelin Silalahi Ninta Katharina Pretty Lestari Butar - Butar Regina Christine Simanjorang Reizkey Napitupulu Ria Manurung Ria Manurung Rismawati Ndruru Rosdiana Panjaitan Rotua Juniarti Pakpahan Sally Angelika Hutagalung Shelly Shelly Silviana Silviana Siregar, Melinda Siti Aisyah Nasution Stefani Zamili Stella Aurellia Stevanny Stevanny Wijaya, Jerry Williana Silviani Wilsa Road Betterman Sitepu Yanuari Waruwu Yefta Sabarina Sinaga Yemina Gultom Yohana Fransiska Sinaga Yosita Lianawati  , Munawarah