Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Ukuran Usaha terhadap Kualitas Pelaporan Keuangan

Abstract

High-quality information will have an impact when making business decisions, so the important thing that needs to be a primary concern is the quality of financial reporting. There are still many issues regarding the low quality of financial reporting, especially in the (MSME) sector. Therefore, this is interesting to study. The purpose of this research is to test the influence of education level, accounting understanding, and business size on the quality of financial reporting. The population of this study is comprised of culinary (MSMEs) in Margahayu District, Bandung Regency, using explanatory research. In taking a research sample, non-probability sampling is carried out using the purposive sampling method. Then, the sample obtained was 79 (MSMEs). The type of data used is primary data processed through the SPSS 25 program. The technique used is multiple linear regression analysis to test the influence of education level, accounting understanding, and business size on the quality of financial reporting. The results obtained from this study show that education level, accounting understanding, and business size have an influence on the quality of financial reporting. In conclusion, the higher the education level, accounting understanding, and business size, the better the quality of financial reporting will be.