IJMA
Vol 6, No 1 (2025)

THE INFLUENCE OF AUDIT QUALITY, OPERATIONAL AUDIT, TECHNOLOGY AUDIT, AND AUDIT REPORTS ON THE FINANCIAL STATEMENTS OF MSMEs IN MEDAN CITY

Wijaya, Jerry (Universitas Prima Indonesia)
Sipahutar, Tetty Tiurma Uli (Universitas Prima Indonesia)
 , Munawarah (Universitas Sumatera Utara)



Article Info

Publish Date
16 Jan 2025

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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Journal Info

Abbrev

IJMA

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

Description

IJMA (Indonesian Journal of Management and Accounting) is a peer-reviewed journal published by the Faculty of Economics and Business, Alma Ata University. IJMA aims to publish articles in the field of accounting and management that make a significant contribution to the development of accounting ...