Pengaruh Literasi Keuangan, Kompetensi Sumber Daya Manusia, Dan Locus of Control Terhadap Kualitas Laporan Keuangan UMKM Kota Malang

Shafira Rahma Maharani; Lilik Purwanti

doi:10.30587/jcaa.v5i1.11672

Authors

Shafira Rahma Maharani Universitas Brawijaya
Lilik Purwanti Universitas Brawijaya

DOI:

https://doi.org/10.30587/jcaa.v5i1.11672

Keywords:

Literasi Keuangan, Kompetensi SDM, Kualitas Laporan Keuangan, Locus of control

Abstract

A study was conducted to examine how financial literacy and the quality of financial reports of MSMEs in Malang City are influenced by locus of control and human resource competencies. Using a quantitative methodology, this study examined 29,058 MSMEs in Malang City. One hundred respondents selected using a purposive sampling method were given a questionnaire. Multiple linear regression, traditional assumption testing, and hypothesis testing were used to analyze the data. The findings indicate that financial reporting quality is significantly influenced by financial literacy. Financial literacy can help people understand the importance of financial reporting. Human resource expertise also has a positive and significant impact on financial reporting quality. Quantitative methods were used to examine 29,058 MSMEs in Malang City for this study. Questionnaires were sent to 100 individuals selected through a process called "purposive sampling" to obtain primary data. Multiple linear regression, classical hypothesis testing, and hypothesis testing are some of the methods used to analyze the data. These data indicate that financial reporting quality is significantly influenced by financial literacy. If you understand the importance of financial records and have a strong understanding of finance, you may have an advantage. The quality of financial records is enhanced by skilled human resource professionals, indicating that good knowledge, skills, and attitudes support the preparation of reliable financial reports. Meanwhile, locus of control was not significantly affected, indicating a direction of influence inconsistent with the hypothesis. This indicates that external organizations embrace personal responsibility in maintaining the quality of financial reports.

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