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October 2, 2025West Science Business and ManagementOpen Access

The Effect of Accounting Competencies, Information Systems, and Compliance on the Quality of MSME Financial Reporting through Accountability

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Authors

AAAntoni Antoni

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Overview

Quantitative analysis shows accounting competencies and compliance improve financial reporting quality in MSMEs, highlighting accountability's mediating role.

Key Points

  • Accounting competencies and information systems significantly enhance financial reporting quality in MSMEs.
  • Compliance appeared as the strongest predictor, underlining its vital role in maintaining reporting credibility.
  • The study explained 71.8% of variance in financial reporting quality through combined competencies and compliance factors.
  • The findings emphasize the need for improved financial governance and digital system utilization in MSMEs.

Cite This Study

Antoni Antoni (2025) studied this question.

synapsesocial.com/papers/68de84bf5b556a9128e1bc86https://doi.org/10.58812/wsbm.v3i03.2241
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