Descriptive quantitative analysis reveals key factors affecting financial report quality in MSMEs, indicating the importance of HR competency and technology use.
Key Points
Quality of financial reports positively influenced by human resource competency, financial literacy, and technology usage, with a significant R² of 0.622.
Study incorporated a purposeful sample of 200 MSME managers in Banyuwangi Regency, focusing on those with over two years in business.
Utilized multiple linear regression to analyze the impact of various independent factors on financial report quality.
Findings provide practical implications for MSMEs and policymakers to enhance HR skills and integrate accounting technology.