Pengaruh Literasi Keuangan, Komptensi Sumber Daya Manusia, dan Implementasi SAK EMKM terhadap Kualitas Laporan Keuangan pada Komunitas HIPMI Kabupaten Madiun

The research was conducted with the aim to find out and analyze the influence of financial Literacy, Human Resource Competence, Implementation of SAK EMKM in the HIPMI Community of Madiun Regency. This reseacrh is classified as quantitative research. The population in this study are all MSME actors who are members of the Madiun Regency HIPMI Community. Sampling technique with saturated samples. The number samples in this study were 100 respondents calculated using a Likert Scala. The statistical test used multiple linera regression analysis, t tets, F test, and test of the coefficient of determination with the help of the SPSS Version 23 tool.
The resultof the study show (1) Financial Literacy has no influence on the quality of Financial Statements, (2) Competence Human Resource, Implementation of SAK EMKM has a significant effect on the quality of Financial Statements.