Pengaruh Literasi Keuangan dan Financial Technology terhadap Kualitas Laporan Keuangan
Studi pada UMKM sektor kuliner dan jasa di Kabupaten Sumba Barat
DOI:
https://doi.org/10.30738/ja.v13i2.4765Keywords:
financial literacy, financial technology, financial statement quality, MSMEs, Theory of Planned BehaviorAbstract
This study aims to examine the effect of financial literacy and
financial technology on the quality of financial statements of
MSMEs in Sumba Barat. Using a quantitative associative
approach, primary data were collected through questionnaires
distributed to MSME owners in the culinary and service sectors,
and analyzed using multiple linear regression. The findings show
that higher financial literacy improves MSMEs’ ability to record,
organize, and present accurate financial information, while
financial technology enhances efficiency, reduces human error,
and supports timely financial reporting; together, both factors
significantly strengthen the relevance, reliability, and clarity of
financial statements. These results reinforce the Theory of Planned
Behavior by demonstrating that knowledge and technological tools
jointly increase perceived behavioral control in producing quality
reports, with practical implications suggesting the need to improve
financial education and encourage fintech adoption to strengthen
MSME financial management and access to financing. The novelty
of this research lies in integrating financial literacy and financial
technology within the TPB framework to explain their simultaneous
influence on MSME financial statement quality in a minimally
explored regional context.
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