The Determinants Quality of SME Financial Reporting: Case study in Tangerang, Indonesia

Tri Rahayuningsih (Universitas Mercu Buana)
Wiwik Utami

Journal of Accounting Auditing and Business
Vol 5, No 1 (2022): January Edition

The purpose of this study was to assess the effect of Accounting Information Technology, Competency of SME Practitioners, & Understanding of Financial Accounting Standards for SME on the Quality of SME Financial Reports. The research population was SME in the South Tangerang City area. The sampling technique used purposive sampling, which selected 100 samples from SME in the city of South Tangerang. The research variables were measured by using a Likert scale. The research approach was Structural Equation Model or SEM. The results of this study showed that accounting information technology, the competency of SME Practitioners, and the understanding of Financial Accounting Standards For SME have a positive and significant effect on the quality of financial reports