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September 16, 2025Journal Research of Social Science Economics and ManagementOpen Access

Implementation of Audit Standards in General Audits for MSMEs: Challenges and Solutions in Financial Statement Preparation

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Authors

ZSZefanya Ieremia Delpiero SiringoringoKKKarsam Karsam

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Overview

Quantitative analysis shows that cloud-based accounting and internal control significantly enhance MSME financial statements quality.

Key Points

  • Internal control significantly improves financial statement quality, having a Beta of 0.715 and p < 0.001.
  • All five independent variables collectively have a significant effect on financial statement quality, with F = 58.605 and p = 0.000.
  • Data were analyzed using multiple linear regression with SPSS, including classical assumption tests, F-tests, and t-tests.
  • Results point to a greater influence of technical factors over audit standards and literacy on MSME financial statements.

Cite This Study

Siringoringo et al. (2025) studied this question.

synapsesocial.com/papers/68d4508231b076d99fa58447https://doi.org/10.59141/jrssem.v5i2.1054
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