The Effect of Educational Level, Work Experience and Accounting Competence on Financial Report Quality of MSMEs In Bogor City

  • Sekar Arum Mawarni Institut Bisnis dan Informatika Kesatuan, Bogor
  • Airin Nuraini Institut Bisnis dan Informatika Kesatuan, Bogor
Keywords: educational level, work experience, accounting competence, quality of financial reports.

Abstract

Abstract
MSMEs are one of the drivers of economic development. With financial reports, MSME can obtain all kinds of
financial information that is important for their business. The quality of financial reports can be done in two ways,
the first method is related to research on the determinants that produce quality financial reporting. By studying
this phenomenon, the focus on this method is related to the company’s internal factors related to its internal. The
research method used is the first method, which is to see the quality of internal financial reports, namely human
resources which includes educational level, work experience and accounting competence. This study is motivated
by the inconsistency of the result of previous studies in different areas and several different variables, which may
be due to other variables that play a role in relation. This study aims to determine the effect of educational level,
work experience and accounting competence on the quality of financial reports on MSMEs in Bogor City. The
research method used is quantitative research that is sourced from a questionnaire and is measured by Likert Scale.
The population in this study were 50 respondents, who were taken from SMEs in the city of Bogor. MSMEs that
used as data are MSMEs that record financial statements in their business. The data used are primary data. The
data obtained were then analyzed using SPSS 21 program. The result showed in this study indicate that all the
variables tested that is educational level, work experience, and accounting competence have a positive effect on
the quality of MSME financial reports in Bogor City.

Keywords: educational level, work experience, accounting competence, quality of financial reports.

Published
2021-12-25