KOLONI
Vol. 2 No. 1 (2023): MARET 2023

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PADA USAHA MIKRO KECIL MENENGAH (UMKM)

Lestyawati, Tise (Unknown)
Triyanto, Eko (Unknown)



Article Info

Publish Date
07 Mar 2023

Abstract

The purpose of this study was to test the influence of Online Accounting Software, Educational Background, Business Size and MSME Business Duration on the Quality of MSME Financial Statements in Gondangrejo District. The population in this study is MSMEs located in Gondangrejo District, which amounts to 925 MSMEs. From this population, a study sample of 90 respondents was drawn which was confirmed through the Slovin formula. The data obtained are primary data and obtained from the distribution of questionnaires with a total of 35 questions. Each question is measured on five likert scales. The data analysis technique in this study uses multiple linear regression analysis techniques. The results showed that the variables of Online Accounting Software and Business Duration did not have a significant effect on the Quality of MSME Financial Statements in Gondangrejo District. Variables of Education Background and Business Size have a significant effect on the Quality of MSME Financial Statements in Gondangrejo District. Keywords: Online Accounting Software, Educational Background, Business Size, Length of Business, Quality of Financial Statements

Copyrights © 2023






Journal Info

Abbrev

koloni

Publisher

Subject

Civil Engineering, Building, Construction & Architecture Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Description

KOLONI adalah jurnal multidisiplin ilmu yang diterbitkan oleh Universitas Pahlawan Tuanku Tambusai. Jurnal KOLONI terbit setiap 3 bulan merupakan jurnal peer review, open access, ilmiah dan ilmiah yang menerbitkan makalah penelitian, makalah review, laporan kasus, studi kasus, resensi buku, tesis, ...