SAK EMKM, Teknologi Informasi, dan Lama Usaha terhadap Kualitas Laporan Keuangan UMKM di Jakarta Pusat

Lerrya Octaviana Felinta Guterres Tilman; Maryati Rahayu; Sri Kurniawati; Yusdianto

Lerrya Octaviana Felinta Guterres Tilman Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesia Y.A.I, Jakarta
Maryati Rahayu Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesia Y.A.I, Jakarta
Sri Kurniawati Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesia Y.A.I, Jakarta
Yusdianto Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesia Y.A.I, Jakarta

Abstract

This study aims to analyze the effect of SAK EMKM implementation, information technology
utilization, and business longevity on the quality of financial statements among MSMEs in Central
Jakarta. Primary data were collected through questionnaires from 100 MSME respondents in
Central Jakarta. Data were analyzed using Structural Equation Modeling (SEM) with the Partial
Least Squares (PLS) approach through SmartPLS 4. The results show that SAK EMKM
implementation has a positive but statistically insignificant relationship with financial statement
quality, with a path coefficient of 0.174, T-statistic of 1.757, and P-value of 0.079. Information
technology utilization also has a positive but statistically insignificant relationship, with a path
coefficient of 0.181, T-statistic of 1.825, and P-value of 0.068. Meanwhile, business longevity has
a positive and statistically significant effect on financial statement quality, with a path coefficient
of 0.245, T-statistic of 2.410, and P-value of 0.016. The R-Square value of 0.145 indicates that the
three independent variables jointly explain 14.5% of the variance in financial statement quality,
while 85.5% is explained by other factors outside the model.

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