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All Journal Journal of Organizational Analysis and Performance
M. Zidny Nafi' Hasbi
INISNU Temanggung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Determinants of MSME Financial Reporting: Evidence from Audit Practices in Medan M. Zidny Nafi' Hasbi
Journal of Organizational Performance and Analysis Vol. 1 No. 2 (2025): Journal of Organizational Analysis and Performance
Publisher : Athallah Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/optimanus.v1i2.79

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.
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