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FAKTOR FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN UMKM (STUDI KASUS KELURAHAN KUDU KECAMATAN GENUK KOTA SEMARANG)
This study aims to analyze the Factors Affecting the Quality of Financial Reports of MSMEs. The population in this study is Micro, Small, and Medium Enterprises (MSMEs) in Kudu Village. The sampling method used was saturated sampling, with a sample size of 88 people. This study uses a quantitative approach with a survey method, where data is collected through questionnaries distributed to the community in Kudu Village. To analyze the data, multiple linear regression analysis tools were used to test the effect of educational background, business size, and length of business on the quality of financial reports. The results showed that educational background, business size, and length of business have a significant positive effect on the quality of financial reports.
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