PENGARUH KOMPETENSI AKUNTANSI, PENERAPAN SAK EMKM, DAN PERENCANAAN PAJAK TERHADAP KUALITAS LAPORAN KEUANGAN PADA UMKM DI KOTA MEDAN
Keywords:
Accounting Competence, SAK EMKM, Tax Planning, Financial Report Quality, Micro, Small, Medium Enterprises (MSMEs)Abstract
This study aims to examine and analyze the influence of accounting competence, the application of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), and tax planning on the quality of financial statements in Micro, Small, and Medium Enterprises (MSMEs) in the city of Medan. This study employs a quantitative method with an associative research approach. Sampling was conducted using purposive sampling among MSME operators in Medan City who met specific criteria, with a sample size of 100 observations. Data analysis was performed using descriptive statistical tests, classical assumption tests, the coefficient of determination test, and hypothesis testing via simultaneous testing (F-test) and partial testing (t-test). The results of the model validity test (F-test) yielded a significance value of 0.000, indicating that the regression model is valid for use. The results of the hypothesis testing (T-test) prove that: (1) accounting competence has a positive but insignificant effect on financial statement quality (t=0.138; sig=0.891), so H1 is rejected; (2) the application of SAK EMKM has a positive and significant effect on financial statement quality (t=2.213; sig=0.029), so H2 is accepted; and (3) tax planning has a positive and significant effect on financial statement quality (t=4.692; sig=0.000), so H3 is accepted. The Adjusted R-Square value indicates that the independent variables explain 22.8% of the variability in financial statement quality, while the remaining 77.2% is influenced by other factors outside the research model. In conclusion, the improvement in financial statement quality among SMEs in Medan City is empirically driven more by the implementation of SAK EMKM and the effectiveness of tax planning than by accounting competence, which has not yet yielded a significant impact.References
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