Quantitative analysis reveals accounting and internal control systems significantly enhance financial reports in UMKM.
Key Points
This research examines the relationship between accounting knowledge, information systems, and internal controls with financial report quality in MSMEs.
Quantitative approach using a questionnaire
Analysis of data through multiple linear regression
Focus on MSMEs in Pasuruan City
Understanding of accounting and internal control systems significantly improves financial report quality
Accounting information systems do not significantly influence financial report quality
R square value of 42.3% indicates the explanatory power of the model
Cite This Study
Bagus Hari Sugiharto (2025) studied this question.