The purpose of this research is to look at the influence of human resource competency, financial literacy, and the use of information technology on the quality of financial reports for MSMEs in Banyuwangi Regency. The current study takes a descriptive quantitative approach and uses an explanatory research method. The population of this study included MSME players in Banyuwangi Regency, using a purposeful sample approach yielding 200 respondents who satisfied the criteria for financial report managers and had been in business for at least two years. Multiple linear regression analysis shows that three independent factors have a positive and substantial impact on financial report quality, with a coefficient of determination (R²) of 0.622. This study makes two contributions: it gives practical advice for MSME players and policymakers on how to improve HR competency and use accounting technology. Theoretically, this study contributes to the existing literature by combining the Resource-Based View theory, the Technology Acceptance Model, and the Financial Literacy Theory in the context of MSMEs. The innovative aspect of this study is the theory's integrative approach to explaining the factors of financial report quality in the local MSME sector.
Hafidzi et al. (Tue,) studied this question.