Research Article
Financial Reporting Model Influenced by Education Level and Business Scale with Accounting Perception as the Intervening Variable
@INPROCEEDINGS{10.4108/eai.30-11-2023.2348041, author={Yuliusman Yuliusman and Agus Solikhin and Rohman Willian and Dahmiri Dahmiri}, title={Financial Reporting Model Influenced by Education Level and Business Scale with Accounting Perception as the Intervening Variable}, proceedings={Proceedings of the 5th International Conference of Educational Science, ICONSEIR 2023, 30 November 2023, Medan, Indonesia}, publisher={EAI}, proceedings_a={ICONSEIR}, year={2024}, month={8}, keywords={education level business scale accounting perception financial reporting}, doi={10.4108/eai.30-11-2023.2348041} }- Yuliusman Yuliusman
Agus Solikhin
Rohman Willian
Dahmiri Dahmiri
Year: 2024
Financial Reporting Model Influenced by Education Level and Business Scale with Accounting Perception as the Intervening Variable
ICONSEIR
EAI
DOI: 10.4108/eai.30-11-2023.2348041
Abstract
The study profiles Jambi Province's MSMEs, explores how education and business scale affect financial reporting via accounting perception, and identifies key factors influencing MSME financial report preparation. This research uses a survey approach with a questionnaire as a data collection tool. Data were analyzed using a qualitative approach and Structural Equation Modeling (SEM) with the help of AMOS software. The study finds education and business scale affect accounting perception and financial report preparation in Jambi's MSMEs. Accounting perception also influences financial report preparation in the province. This research is limited to MSMEs in Jambi Province, so the results may not be directly applicable to other contexts. This research provides insight into the factors that influence the preparation of MSME financial reports in Jambi Province, which can be a basis for stakeholders in improving accounting practices and financial reporting in the MSME sector.