Published: 2025-07-30
Analysis of Accounting Understanding, Accounting Information Systems and Internal Control Systems on the Quality of Financial Reports
DOI: 10.35870/emt.v9i3.4698
Tetty Widiyastuti, Eko Cahyo M, Imam Suprapta, Zurlina Lubis, Muhammad Raja Siregar
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Tetty Widiyastuti:
STIE Kesuma Negara Blitar
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Eko Cahyo M:
Universitas Tama Jagakarsa
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Imam Suprapta:
Universitas Saintek Muhammadiyah
- Zurlina Lubis: Universitas Jakarta Internasional
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Muhammad Raja Siregar:
Universitas Labuhanbatu
Abstract
This study aims to examine the extent to which accounting comprehension, accounting information systems, and internal control systems influence the quality of financial reports among MSMEs in Blitar City. Employing a quantitative research design, data were collected through questionnaires distributed to MSME practitioners. Multiple linear regression analysis was utilized to investigate the relationships between the variables. The results indicate that all three factors—accounting comprehension, accounting information systems, and internal control systems—have a significant and positive impact on the quality of MSME financial reports. These findings highlight the importance of enhancing accounting skills, implementing robust accounting information systems, and strengthening internal controls to improve the reliability and relevance of financial statements. The Adjusted R Square value of 41.7% suggests that these variables collectively account for a substantial proportion of the variation in financial report quality. Furthermore, simultaneous testing confirms the significant influence of these independent variables on the financial reporting practices of MSMEs in Blitar City.
Keywords
Accounting Information Systems; Accounting Knowledge; Internal Control Systems; Financial Report Quality
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 9 No. 3 (2025)
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Section: Articles
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Published: 2025-07-30
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License: CC BY 4.0
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Copyright: © 2025 Authors
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DOI: 10.35870/emt.v9i3.4698
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Tetty Widiyastuti, STIE Kesuma Negara Blitar
Management Study Program, STIE Kesuma Negara Blitar, Blitar City, East Java Province, Indonesia.
Eko Cahyo M, Universitas Tama Jagakarsa
Accounting Study Program, Universitas Tama Jagakarsa, South Jakarta City, Special Capital Region of Jakarta, Indonesia
Imam Suprapta, Universitas Saintek Muhammadiyah
Entrepreneurship Study Program, Universitas Saintek Muhammadiyah, East Jakarta City, Special Capital Region of Jakarta, Indonesia
Zurlina Lubis, Universitas Jakarta Internasional
Management Study Program, Universitas Jakarta Internasional, Bekasi Regency, West Java Province, Indonesia
Muhammad Raja Siregar, Universitas Labuhanbatu
Management Study Program, Universitas Labuhanbatu, Labuhanbatu Regency, North Sumatra Province, Indonesia
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