Pengaruh Penggunaan Sistem Informasi Akuntansi dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan UMKM (Studi Empiris Pada UMKM di Kelurahan Oesapa, Kecamatan Kelapa Lima, Kota Kupang)

Abstract

The purpose of this study is to examine the influence of the use of Accounting Information Systems and Internal Control Systems on the quality of financial statements of Micro, Small, and Medium Enterprises (MSMEs) in Oesapa Village, Kelapa Lima District, Kupang City, both partially and simultaneously. This research employs a quantitative approach using a survey method and is descriptive-verificative in nature. The research sample consists of 35 MSME actors selected using purposive sampling. The data used are primary data obtained through the distribution of research questionnaires. The analytical technique applied is multiple linear regression using the EViews 12 application. The results indicate that, partially, the use of Accounting Information Systems has a positive and significant effect on the quality of financial statements, with a coefficient of 0.331 and a significance value of 0.003. Partially, the Internal Control System also has a positive and significant effect, with a coefficient of 0.656 and a significance value of 0.000. Simultaneously, the use of Accounting Information Systems and Internal Control Systems has a positive and significant effect on the quality of financial statements, as indicated by an f-value of 99.059, which is greater than the f-table value of 3.29, with a significance value of 0.000.