Wiralestari, Wiralestari and Riski, Hernando (2020) FACTORS AFFECTING THE QUALITY OF MSME FINANCIAL REPORTING. The 3rd International Conference on Business, Policy, and Social Sciences (ICBPS).
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Abstract
Micro, Small and Medium Enterprises (MSMEs) are micro, small and medium scale business activities that are managed by a group of groups and individuals whose aim is to grow and develop a business. The development of MSMEs in Indonesia from year to year has grown rapidly. In times of crisis, MSMEs are businesses that can survive when many companies go out of business. The rapid development of the number of MSMEs in Indonesia has not been accompanied by good financial reporting. In fact, there are still many MSMEs that have not been able to compile financial reports properly, do not make financial reports because financial information is considered not very important. Many UMKM players think that the most important thing is the amount of turnover and profit generated. For this reason, researchers are interested in seeing what factors affect the quality of MSME financial reporting. This research was conducted by determining a random sample in order to obtain a sample of 98 MSMEs in Jambi City. The results of this study found that the quality of human resources, company characteristics and utilization of information technology had a significant effect on the quality of financial reporting.
| Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Depositing User: | Wiralestari |
| Date Deposited: | 19 Mar 2021 05:40 |
| Last Modified: | 19 Mar 2021 05:40 |
| URI: | https://repository.unja.ac.id/id/eprint/18653 |
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