Journal of Organizational Analysis and Performance
Vol. 1 No. 2 (2025): Journal of Organizational Analysis and Performance

Determinants of MSME Financial Reporting: Evidence from Audit Practices in Medan

M. Zidny Nafi' Hasbi (INISNU Temanggung)



Article Info

Publish Date
07 Dec 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

optimanus

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Organizational Analysis and Performance is an academic journal that accommodates scientific works containing thoughts, empirical studies, and research results on the theme of Management and Accounting. Journal of Organizational Analysis and Performanceis published by the independent ...