PENGARUH LITERASI KEUANGAN DAN DIGITALISASI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM: PERAN KOMPETENSI SDM SEBAGAI VARIABEL MODERASI

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in supporting economic growth; however, many MSMEs still face challenges in producing quality financial reports. This study aims to analyze the effect of financial literacy and digitalization on the quality of MSME financial reports, with human resource (HR) competency acting as a moderating variable. This study employed a quantitative approach using an explanatory research design. Data were collected through questionnaires distributed to 250 MSME owners in Makassar City using a purposive sampling technique. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that financial literacy has a positive and significant effect on the quality of financial reports, suggesting that a higher understanding of financial concepts improves financial reporting practices. Digitalization was also found to positively and significantly influence financial report quality by enhancing the efficiency and accuracy of financial recording and reporting processes. However, HR competency was not found to moderate the relationship between financial literacy and financial report quality, nor the relationship between digitalization and financial report quality. The study concludes that improving financial literacy and digital technology adoption is more influential in enhancing MSMEs’ financial reporting quality than the moderating role of HR competency.