<![CDATA[This study aims to analyze the influence of financial management capabilities (X1) and operational technical skills (X2) on the quality of accounting information (Y) in creative MSME startups in East Java. The research method uses a quantitative approach with a questionnaire instrument distributed via Google Form to 52 respondents. Data analysis techniques include validity tests, reliability tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity), and multiple linear regression analysis. The results of the validity test show that all items are valid with r-calculated > r-table (0.279), and the reliability test shows that all three variables are reliable with Cronbach's Alpha > 0.6. The classical assumption test is met: the residuals are normally distributed, there is no multicollinearity (VIF < 10), and there is no heteroscedasticity. The results of the regression analysis show the equation Y = -2.584 + 0.425X1 + 0.569X2. Partially, X1 has a positive and significant effect (t = 4.514; sig. = 0.000) and X2 has a positive and significant effect (t = 5.034; sig. = 0.000) on the quality of accounting information. Simultaneously, X1 and X2 have a significant effect on Y with a value of F = 20.345 and sig. = 0.000. The coefficient of determination (R²) of 0.4537 indicates that 45.37% of the variation in the quality of accounting information is explained by the two independent variable]]>
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