PENGARUH DIGITALISASI UMKM, LITERASI KEUANGAN, DAN TEKNOLOGI FINANSIAL TERHADAP KUALITAS LAPORAN KEUANGAN UMKM SEKTOR MAKANAN & MINUMAN KOTA KEDIRI

Abstract

This study is motivated by the rapid development of digital technology and the increasing importance of financial management capabilities among Micro, Small, and Medium Enterprises (MSMEs) in producing high-quality financial statements. MSME digitalization, financial literacy, and financial technology are considered essential factors in enhancing the effectiveness of financial management and improving the quality of financial reporting. This study aims to examine the effect of MSME digitalization, financial literacy, and financial technology on the quality of financial statements of food and beverage MSMEs in Kediri City, both partially and simultaneously. This research employed a quantitative approach using a causal research design. The population consisted of food and beverage MSME owners in Kediri City, with a sample of 71 respondents selected through a simple random sampling technique. Data were collected using questionnaires and analyzed through multiple linear regression with the assistance of SPSS software. The data analysis included validity testing, reliability testing, classical assumption tests, multiple linear regression analysis, partial hypothesis testing (t-test), simultaneous hypothesis testing (F-test), and the coefficient of determination (R²). The findings indicate that, partially, MSME digitalization and financial technology do not have a significant effect on the quality of financial statements, whereas financial literacy has a significant positive effect on the quality of financial statements. Simultaneously, MSME digitalization, financial literacy, and financial technology significantly influence the quality of financial statements of food and beverage MSMEs in Kediri City. These findings suggest that improving financial literacy is a key factor in supporting the preparation of higher-quality financial statements among MSMEs.