UMKM THE INFLUENCE OF ACCOUNTING UNDERSTANDING, HUMAN RESOURCE COMPETENCE, AND THE APPLICATION OF SAK EMKM ON THE QUALITY OF MSME FINANCIAL REPORTS

STUDY ON MSMEs IN THE ACCOMMODATION AND FOOD BEVERAGE SUPPLY SECTOR IN ROKAN HULU REGENCY

Abstract

This study aims to determine the effect of Accounting Understanding, Human Resource Competence, and the Application of SAK EMKM on the Quality of Financial Statements of MSMEs in the accommodation and food and beverage sector in Rokan Hulu Regency using quantitative methods. The population consisted of all MSMEs in the accommodation and food and beverage sector in Rokan Hulu Regency, totaling 88, and the sample consisted of 34 respondents obtained from purposive sampling. The method used to obtain primary data in this study was through the distribution of questionnaires. The data were analyzed using multiple linear regression assisted by SPSS software. The results of this study indicate that accounting knowledge does not partially affect financial statement quality, while human resource competency and EMKM SAK implementation affect financial statement quality. Simultaneously, accounting knowledge, human resource competency, and EMKM SAK implementation significantly affect financial statement quality.