The Influence of Digital Readiness, Accounting Information System Quality, and Audit Literacy on the Effectiveness of Internal Audit in MSMEs in Banjarnegara
Keywords:
Digital readiness, Accounting information systems, Audit literacy, Internal audit effectiveness, MSMEs, Contingency theoryAbstract
This study aims to examine the influence of digital readiness, the quality of accounting information systems, and audit literacy on the effectiveness of internal audit in Micro, Small, and Medium Enterprises (MSMEs) in Banjarnegara Regency, Central Java. Employing a quantitative approach with multiple linear regression analysis, data were collected from 111 valid responses to questionnaires distributed among digitally enabled and legally registered MSMEs. The results indicate that both digital readiness and the quality of accounting information systems have a significant positive effect on internal audit effectiveness, while audit literacy does not have a statistically significant impact. These findings support contingency theory, which posits that the effectiveness of a control system depends on the alignment between internal and external factors. The study highlights the importance of technological infrastructure and system integration in improving internal audit functions, especially in the MSME sector. Recommendations are made for policymakers and stakeholders to support digital adoption and system improvements to enhance financial accountability in MSMEs.
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