The Influence of Human Resource Quality and Socialization of Financial Accounting Standards for MSMEs on Financial Reporting Quality in Magelang City

Abstract

This study examines the effect of human resource quality and the socialization of the Financial Accounting Standards for Micro, Small, and Medium Enterprises on financial reporting quality. The population consisted of registered Micro, Small, and Medium Enterprises in Magelang City, with a sample of 40 respondents selected through random sampling using Slovin’s formula. Data were collected through a questionnaire survey and analyzed using multiple linear regression. The results show that both human resource quality and the socialization of the Financial Accounting Standards for Micro, Small, and Medium Enterprises have a positive and significant effect on financial reporting quality. These findings suggest that improving financial knowledge and providing continuous socialization can enhance the quality of financial reporting among Micro, Small, and Medium Enterprises.