ANALISIS PENGARUH KUALITAS INFORMASI DAN PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA USAHA KECIL DAN MENENGAH (UKM) DI KABUPATEN TANGERANG
DOI:
https://doi.org/10.31000/jmb.v6i1.989Abstract
The purpose of the study is to analyze how much influence the quality of information and the understanding of accounting on the quality of financial statements on small and medium business (SMEs) in Tangerang Regency. Respondents include owners/managers of SMEs as many as 54 people. The sampling technique uses sensus sampling. Data collection using questionnaire. The method used in this research is the method of verification to determine the effect of quality of information and understanding of accounting on the quality of financial statements. The test statistic used is designing the structural model, designing a measurement model, construct the path diagram, test the model fit. Suitability test structural models and hypotheses using software SmartPLS 3.0. The results showed that the quality of information and the understanding of accounting have a significant effect on the quality of financial statements
Tujuan penelitian ini untuk menganalisis seberapa besar pengaruh kualitas informasi dan pemahaman akuntansi terhadap kualitas laporan keuangan pada usaha kecil dan menengah (UKM) di Kabupaten Tangerang. Responden sebanyak 54 orang setingkat pemilik / pengelola UKM. Teknik pengambilan sampel menggunakan sensus. Pengumpulan data menggunakan kuesioner. Metode yang digunakan dalam penelitian ini adalah metode verifikasi untuk mengetahui pengaruh kualitas informasi dan pemahaman akuntansi terhadap kualitas laporan keuangan. Statistik uji yang digunakan adalah model struktural, model pengukuran, diagram alur, kesesuaian model. Uji kesesuaian model struktural dan hipotesis menggunakan perangkat lunak SmartPLS 3.0. Hasil penelitian menunjukkan bahwa kualitas informasi dan pemahaman akuntansi memiliki pengaruh yang signifikan terhadap kualitas laporan keuangan.
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