Pengaruh umur usaha, ukuran usaha dan latar belakang pendidikan terhadap kualitas laporan keuangan UMKM di kota Palembang

Winarta, Novi Yanti (2023) Pengaruh umur usaha, ukuran usaha dan latar belakang pendidikan terhadap kualitas laporan keuangan UMKM di kota Palembang. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

Abstract This study aims to determine the effect of business age, business size, educational background on the quality of MSME financial reports in the city of Palembang. The quality of financial reports is the extent to which the financial reports presented show true and honest information and are in accordance with the standards. Financial reporting must have good quality information so that it is used optimally by internal and external parties. This study uses an associative method with a quantitative approach using primary data, namely a questionnaire measured using a Likert scale. The population in this study are all MSME actors in Palembang City. The sampling technique used is the Random Purposive Sampling Technique. The data analysis technique used is multiple regression analysis using SPSS version 25. The results of this study indicate that business age, business size, and educational background affect the quality of financial reports SMEs in the city of Palembang.

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