RT Journal Article
A1 Septyas Fatihah Putri  Nayana
A1 Ade Manggala  Hardianto
A1 Miri  Ardiansyah
A1 Leviandi  Adhie
A1 Yuli  Novitasari
T1 The influence of human resource competence, accounting digitalization, and internal control on the quality of financial statements of MSMEs in Gunungpuyuh District, Sukabumi City
JF Priviet Social Sciences Journal
YR 2026
VO 6
IS 2
SP 639-653
DO 10.55942/pssj.v6i2.1552
AB This study aims to assess the impact of “Human Resource Competence, Accounting Digitalization, and Internal Control on the Quality of Financial Reports for micro, small, and medium enterprises (MSMEs) in the Gunungpuyuh District of Sukabumi City”. The quality of financial reports plays a crucial role for MSMEs, as it supports accurate decision-making, ensures business operational continuity, and facilitates access to external funding sources. This study employs a quantitative approach through survey methods and multiple linear regression analysis, which allows for the measurement of the intensity and significance of the relationships between the independent and dependent variables. Data were collected from 100 respondents who are MSME actors in the Gunungpuyuh District, representing various business sectors and scales, thus providing a comprehensive view of the local MSME landscape. The research findings indicate that “Human Resource Competence, Accounting Digitalization, and Internal Control each have a positive and significant partial effect on the Quality of Financial Reports, with significance values of 0.001, 0.004, and 0.001, respectively. Collectively, these three independent variables also significantly influence the Quality of Financial Reports, as evidenced by the F-test with a significance value of 0.000. The coefficient of determination indicates that 82.4% of the variation in the Quality of Financial Reports can be explained by this research model, while the remaining 17.6% is influenced by other factors not addressed in this study”. To improve financial management practices among MSMEs in this region, targeted interventions are needed in three areas: human resource competency, effective accounting digitization, and internal control. This will help enhance the quality of financial reports for MSMEs.
K1 Human Resource Competence, Accounting Digitalization, Internal Control, Financial Statement Quality
LK https://journal.privietlab.org/index.php/PSSJ/article/view/1552
ER