THE EFFECT OF DIGITALIZATION AND ACCOUNTING INFORMATION SYSTEMS ON THE QUALITY OF SMEs FINANCIAL STATEMENT

Abstract

This research aims to examine the effect of digitalization and accounting information systems on the quality of SME financial reports in Banyumas Regency. The population of this research is SMEs in Banyumas Regency with a sampling technique using the purposive sampling method with SPSS tools. Data collection was carried out by distributing questionnaires to 140 respondents with a pilot test carried out on 40 respondents and all data obtained was analyzed using simple regression analysis techniques. The results of this research are theoretically expected to contribute to knowledge and research insight in the field of financial accounting, especially regarding the ability to digitalize financial reports and utilize accounting information systems. SMEs are expected to pay more attention to financial reporting, especially the preparation of digitized financial reports and the use of accounting information systems to improve the quality of SMEs financial reports. SMEs are expected to be able to manage financial reports so that they no longer use manual systems but start using digital.