Published: 2026-04-01

Analisis Pemahaman Akuntansi, Sistem Informasi Akuntansi, dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan UMKM

DOI: 10.35870/emt.v10i2.5353

Bagus Hari Sugiharto
  • Bagus Hari Sugiharto: Institut Teknologi dan Bisnis Yadika
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Abstract

This study aims to examine how understanding of accounting, accounting information systems, and internal control systems affect the quality of financial reports of small and medium enterprises (MSMEs) located in Pasuruan City. This study uses a quantitative method based on a questionnaire. By using multiple linear regression, partial data analysis was conducted. The results of the study for partial evidence indicate that understanding of accounting and internal control systems significantly affect the quality of MSMEs' financial reports, but the results of accounting information systems do not significantly affect the quality of MSMEs' financial reports. Simultaneous testing shows that understanding of accounting and internal control systems significantly affect the quality of MSMEs' financial reports. The R square result is 42.3%.

Keywords

Accounting Understanding; Accounting Information Systems; Financial Report Quality

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How to Cite

Sugiharto, B. H. (2026). Analisis Pemahaman Akuntansi, Sistem Informasi Akuntansi, dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan UMKM. Jurnal EMT KITA, 10(2), 561-567. https://doi.org/10.35870/emt.v10i2.5353
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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.

  • Issue: Vol. 10 No. 2 (2026)

  • Section: Articles

  • Published: 2026-04-01

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Author Biographies
Bagus Hari Sugiharto, Institut Teknologi dan Bisnis Yadika
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Program Studi Akuntansi, Fakultas Hukum dan Bisnis, Institut Teknologi dan Bisnis Yadika, Kota Pasuruan, Provinsi Jawa Timur, Indonesia.

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