The role of SAK EMKM in moderating the quality of financial reporting information for MSMEs

Abstract

The study employed a quantitative approach with a sample of 100 MSME owners in the Special Region of Yogyakarta, selected using purposive sampling techniques. Data were collected through questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA).The results indicate that information technology, tax incentives, and accounting information systems have a positive and significant effect on the quality of MSME financial statements. However, the understanding of SAK EMKM was found to weaken these relationships. The implications of this study suggest that enhancing the utilization of technology and information systems remains essential in improving the quality of financial statements, but it should be accompanied by increased understanding of accounting standards through training and mentoring programs. Practically, the government and related institutions are expected to strengthen SAK EMKM education so that MSME actors can prepare financial statements independently and in accordance with established standards. Theoretically, these findings enrich the literature regarding the role of moderating variables within the Theory of Planned Behavior.