PENGARUH PERSEPSI PEMILIK ATAS LAPORAN KEUANGAN DAN KOMPENTENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris pada UMKM di Kecamatan Sukoharjo)

Abstract

Quality financial reports presented by UMKM aims to provide information and as a basis for making
economic decisions for interested parties. The presentation of quality financial statements will be
influenced by several factors. The purpose of this study was to determine the effect of the owner's perception
of financial statements (X1) and the competence of human resources (X2) on the quality of financial reports
(Y) on UMKM in Sukoharjo District. This research was conducted using a descriptive quantitative
approach. The determination of this research is based on purposive sampling method. Based on the sample
criteria determined based on the Lemeshow (1997) formula, there were 100 UMKM selected as samples.
The sample taken must meet the requirements, namely UMKM that have made financial reports. This study
uses primary data obtained directly from the respondents through the distribution of questionnaires. The
data analysis used in this research is multiple linear analysis. The results of this study explain that the
owner's perception of financial statements and the competence of human resources have a significant effect
on the quality of financial statements. This means that the better the owner's perception of the financial
statements and the higher the competence of human resources, the higher the quality of the financial
statements produced.