THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS AND UNDERSTANDING OF ACCOUNTING STANDARDS ON THE QUALITY OF FINANCIAL STATEMENTS IN MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES)

Irfan Irfan, Elka Novra Tamy

Abstract


The purpose of this study was to determine and analyze the effect of accounting information systems and understanding accounting standards on the quality of financial statements partially. The approach used in this research is associative. The population in this study were MSME players assisted by the Medan City Micro, Small and Medium Enterprises Cooperative Office in the Medan Denai sub-district. This study used a saturated sample of 101 MSME players in the Medan Denai District. The data collection technique used in this study was a questionnaire. The data analysis technique in this study uses a quantitative approach using statistical analysis using the Outer Model Analysis test, Inner Model Analysis, and Hypothesis Test. Data processing in this study used the PLS (Partial Least Square) software program. The results of this study prove that partially, the accounting information system and understanding of accounting standards significantly affect the quality of financial reports of small and medium-sized businesses in Medan Denai District.


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DOI: https://doi.org/10.3059/insis.v0i0.22934

DOI (PDF): https://doi.org/10.3059/insis.v0i0.22934.g12819

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