The Influence Of Long Businesses, Accounting Knowledge, Perception Of Business Operators And Size On The Quality Of MSME Financial Statements ( Study Case In Klambir Lima Kampung Village)

Abstract

This study aims to test the impact of Long Business, Accounting Knowledge, Perception of Perception of Business Operators and Size on the Quality of MSME Financial Statements in Klambir Lima Kampung Village. Researchers apply associative research methods through a quantitative approach. MSME actors in Klambir Lima Kampung Village are the subject of population by involving 34 respondents based on purposive sampling criteria. The researcher collected data through the dissemination of questionnaires and processed them using multiple linear regression techniques through the SPSS application. Field findings revealed that the length of the business and the size of the business had a partial negative impact on the quality of MSME financial statements. On the other hand, Perception of the perpetrator has a positive influence, while Accounting Knowledge does not have a significant influence. However, all of these variables simultaneously still affect the quality of financial statements in the MSME unit. Therefore, the quality of MSME financial statements can be improved through the support of various factors that play a role.