MENINGKATKAN KUALITAS LAPORAN KEUANGAN MELALUI KUALITAS SUMBER DAYA MANUSIA DAN KARAKTERISTIK USAHA (Studi Pada UMKM Kabupaten Jember)

Abstract

ABSTRACT

The presentation of financial statements is intended to provide information to interested parties as a basis for economic decisionmaking. Many factors cause failure in small and medium enterprises, one of which is the low quality of financial statements made by small and mediumenterprises. The purpose of this research is to analyze the influence of levelof education (X1), knowledge of accounting (X2), size of business (X3), and length of business (X4) on the quality of financial report on small and medium enterprises in Jember Regency. The research was conducted by using descriptive quantitative approach. Determination of the sample in this study based on purposive sampling method. Based on the predefined sample criteria, there are 52 small and medium  enterprises selected to be sampled. This study uses primary data obtained directly from the respondents through questionnaires. The results of this study indicate that the level of le education  and  firm  size  have  a  positive  and  significant  impact  on  the  quality  of  financial statements while knowledge of accounting and  and length of business does not significantly influence.

Keywords:  Level of Leadership Education, Knowledge of  Accounting, Size ofBusiness, lenght of Business, and Quality of Financial Statement.