Analisis faktor yang mempengaruhi kualitas laporan keuangan pada umkm di kota palembang

Panjaitan, Ketrin (2025) Analisis faktor yang mempengaruhi kualitas laporan keuangan pada umkm di kota palembang. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to analyze the factors that influence the quality of financial reports in Micro, Small, and Medium Enterprises (MSMEs) in Palembang City. Quality financial reports are crucial for effective business decision-making and increasing stakeholder trust. This study uses a quantitative approach with a causal associative method. The study population was all MSMEs in Palembang City, with a sample of 100 respondents selected using a purposive sampling technique. Primary data were collected through a closed-ended questionnaire measured using a Likert scale. The results of the study indicate that the length of business and the use of technology have a significant influence on the quality of MSME financial reports in Palembang City. Meanwhile, the level of education and business scale were not found to have a significant influence based on the t-test results. Overall, the quality of MSME financial reports in Palembang City is classified as good.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Quality of Financial Reports, MSMEs
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Ketrin Panjaitan
Date Deposited: 09 Oct 2025 10:18
Last Modified: 13 Nov 2025 03:55
URI: http://eprints.ukmc.ac.id/id/eprint/15031

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