STUDY OF ORGANIZATIONAL CAPABILITIES IN IMPROVING THE QUALITY OF FINANCIAL REPORTS OF SMEs IN COASTAL AREAS Dian Indudewi, Aisyah Khurin In Jannah, Surjawati, Amerti Irvin Widowati, Saifudin Saifudin
Semarang University
Abstract
Empowering Micro, Small, and Medium Enterprises (MSMEs) in coastal areas is an effort to improve the economy of coastal communities. In this era of competition and technological advancement, it is important for MSMEs to improve their organizational capabilities, especially in the field of accounting, one of which is the quality of financial reports. Quality financial reports support the quality of decision-making by MSME actors in terms of both funding and other managerial aspects. This study aims to analyze the influence of business owner perceptions, accounting information systems, and accounting knowledge on the quality of financial statements in MSMEs in Genuk District, Semarang.
The method used in this study was a survey with data collection through questionnaires distributed to MSME owners and managers in the Bangetayu area, Semarang. The sample consisted of 92 MSMEs, and the collected data was analyzed using SPSS. Data analysis was performed using multiple regression to test the relationship between independent variables (business owner perceptions, accounting information systems, and accounting knowledge) and dependent variables (financial statement quality).
Organizational capabilities consisting of accounting systems, accounting knowledge, and business perceptions have been proven to have a significant effect on the quality of MSME financial statements. The results of this study support and are consistent with RBV theory.
