Determinan Kualitas Laporan Keuangan UMKM Provinsi Sumatera Utara dengan Motivasi Pelaku sebagai Pemoderasi

Abstract

The research aims to analyze empirically and obtain evidence whether educational background, information and socialization, business size, and use of information technology affect the quality of MSME financial reports, whether actor motivation influences MSME financial reports, and whether information technology is moderated by actor motivation effect on the quality of MSME financial reports. This research is a quantitative-qualitative research with primary data. Data collection techniques using questionnaires and interviews. The data analysis technique used is statistical analysis based on partial least squares (PLS) and the interview results were processed and analyzed using Nvivo. The results of the study found that educational background had a positive effect on the quality of financial reports, information and socialization had a positive effect on the quality of financial reports, business size had a positive effect on the quality of MSME financial reports, information technology had a positive effect on the quality of financial reports, and the motivation of MSME actors had a positive effect on quality of financial reports. The motivation of MSME actors has a positive effect in moderating information technology on the quality of financial reports. the actor's motivation variable is able to moderate the effect of the use of information technology on the quality of financial reports.