Analysis of Accounting Understanding, Accounting Information Systems and Internal Control Systems on the Quality of Financial Reports

Authors

DOI:

https://doi.org/10.35870/emt.v9i3.4698

Keywords:

Accounting Information Systems, Accounting Knowledge, Internal Control Systems, Financial Report Quality

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.

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Author Biographies

  • 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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Published

2025-07-30

Issue

Vol. 9 No. 3 (2025): JULY 2025

Section

Articles

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Copyright (c) 2025 Tetty Widiyastuti, Eko Cahyo M, Imam Suprapta, Zurlina Lubis, Muhammad Raja Siregar

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How to Cite

Widiyastuti, T., Cahyo M, E., Suprapta, I., Lubis, Z., & Siregar, M. R. (2025). Analysis of Accounting Understanding, Accounting Information Systems and Internal Control Systems on the Quality of Financial Reports. Jurnal EMT KITA, 9(3), 1303-1309. https://doi.org/10.35870/emt.v9i3.4698

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