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Wijaya, Jerry
Universitas Prima Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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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.
Co-Authors Sipahutar, Tetty Tiurma Uli  , Munawarah