FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PELAPORAN KEUANGAN UMKM BERKUALITAS (Survei pada UMKM Peternak di Indonesia)

Abstract

The purpose of this research is to analyze the relationship of the factors that influence the quality of MSME financial reporting. The population selected in this study were 116 farmers in Indonesia, while the sampling technique used was simple random sampling so that the research sample was 54 farmers.
 The results of the study provide evidence of a positive influence on accounting understanding and human resource competence on quality MSME financial reporting. Thus the financial reporting of MSMEs is getting more quality because of the accounting understanding factor and the competency factor of human resources.
 
 
 Keywords: Accounting understanding, human resource competence and quality MSME financial reporting