Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
Theresia Dwi Hastuti
Master of Accounting, Universitas Katolik Soegijapranata, Semarang, Indonesia
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Effect of Financial Literacy, Financial Reporting, And Risk Management on Financial Performance of Msmes With Innovative Behavior As Mediator Septianto Sudharmasto; Theresia Dwi Hastuti
E-Jurnal Akuntansi Vol 35 No 3 (2025)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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

Abstract

The purpose of this study is to determine the influence of financial literacy, financial report preparation ability and risk management on financial performance. Types of quantitative research. The sample method used is nonprobability sampling with the Convenience sampling technique of 280 MSME respondents in Central Java. Financial literacy has been proven to have a positive effect on the financial performance of MSMEs. The ability to prepare financial statements has been proven to have a positive effect on the financial performance of MSMEs. Innovative behavior is able to mediate the relationship between financial literacy, and financial performance. Innovative behavior can mediate the relationship between the ability to prepare financial statements and financial performance. Keywords: Financial Literacy; Financial Report; Financial Performance; Risk Management
Co-Authors Septianto Sudharmasto