Literasi Keuangan dan Financial Technology Terhadap Kualitas Laporan dan Kinerja Keuangan UMKM Kabupaten Kampar
DOI:
https://doi.org/10.35870/ljit.v4i2.8675Keywords:
Financial Literacy; Financial Technology; Financial Statement Quality; Financial Performance; MSMEsAbstract
This study aims to analyze the effect of financial literacy and financial technology on the quality of financial statements and financial performance of MSMEs in Kampar Regency, as well as to examine the effect of financial statement quality on financial performance. This study employed a quantitative approach with an explanatory research design. The sample consisted of 30 MSMEs in Kampar Regency selected using purposive sampling. Data were collected through questionnaires distributed to MSME owners or managers and analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) with SmartPLS. The results show that financial literacy has effect on financial statement quality, financial technology has effect on financial statement quality, financial literacy has effect on financial performance, financial technology has effect on financial performance, and financial statement quality has effect on financial performance. The adjusted R-square value for financial statement quality is 0.641, while the value for financial performance is 0.552. These findings indicate that improving financial literacy and utilizing financial technology can support the quality of financial statements and financial performance of MSMEs in Kampar Regency
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