PENGADOPSIAN STANDAR LAPORAN KEUANGAN SEBAGAI PEMEDIASI HUBUNGAN ANTARA LITERASI KEUANGAN DAN INKLUSI KEUANGAN TERHADAP KINERJA UMKM DI KOTA PEMATANGSIANTAR

hery silitonga (Sekolah Tinggi Ilmu Ekonomi Sultan Agung)
Ruth Tridianty Sianipar (Sekolah Tinggi Ilmu Ekonomi Sultan Agung)
Juan Anastasia Putri (Sekolah Tinggi Ilmu Ekonomi Sultan Agung)
Robert Tua Siregar (Universitas Prima Indonesia)

Owner : Riset dan Jurnal Akuntansi
Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023

This study aims to determine the adoption of financial reporting standards in mediating the relationship between financial literacy and financial inclusion on the performance of MSMEs in Pematang Siantar City. Library and field research design with a quantitative approach. The research subjects taken in this study were MSME actors in Pematangsiantar City. The research was carried out in eight sub-districts in Pematangsiantar City. Data collection techniques using observation, interviews, questionnaires and documentation. The data analysis method used is Partial Least Square (PLS). The data analysis test tool uses the Smartpls statistical software. The results obtained were positive and significant between financial literacy and the adoption of financial reporting standards, financial literacy and MSME performance, financial inclusion and MSME performance, adoption of financial reporting standards and MSME performance, and positive and insignificant results between financial inclusion and adoption of financial reporting standards. the results of moderation obtained by the variable adopting financial reporting standards are proven to be able to mediate the relationship between financial literacy and MSME performance