Pengaruh Pengunaan Marketplace, Sistem Informasi Akuntansi, Literasi Digital Terhadap Kualitas Laporan Keuangan

Abstract

The development of digital technology has encouraged Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector to utilize marketplaces and accounting information systems as a means of supporting business operations and managing financial information. The use of this technology requires adequate digital literacy support so that financial recording and reporting processes can be carried out more accurately, relevantly, and systematically. This study aims to analyze the effect of the use of marketplaces, accounting information systems, and digital literacy on the quality of financial reports in MSMEs in the culinary sector. The study used a quantitative approach with primary data sources obtained through the distribution of questionnaires to 286 respondents from MSMEs in the culinary sector who met the research criteria. These criteria include the use of marketplaces for at least one year, the implementation of accounting information systems in financial recording, ownership of complete and documented financial reports, and employee involvement in digital activities. The research data were analyzed using the SPSS program version 25 through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, partial tests (t-tests), simultaneous tests (F-tests), and coefficients of determination. The results show that the use of marketplaces, accounting information systems, and digital literacy have a positive and significant effect on the quality of financial reports in MSMEs in the culinary sector. These findings indicate that optimizing the use of digital technology supported by digital literacy skills can improve the quality of financial information produced by MSMEs.