Determinants and Consequences of Accounting Literacy on the Quality of MSME Financial Statements
- Publication History
- Published online: October 31, 2026
- DOI
- https://doi.org/10.35877/454RI.daengku4832
- Copyright
- Copyright (c) 2026 Yuni Pristiwati Noer Widianingsih, Rochmi Widayanti, Heppy Purbasari
- User License
- https://creativecommons.org/licenses/by-nc-sa/4.0
Abstract
This study aims to examine the influence of education, training, and experience on the quality of financial statements, with accounting literacy as a mediating variable. This study uses a quantitative approach with the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. Data were collected through questionnaires distributed to 86 respondents involved in financial recording and reporting activities.
The study’s results show that education and training have a positive and significant effect on accounting literacy, whereas experience does not. Accounting literacy is subsequently shown to have a positive and significant effect on the quality of financial statements. The mediation analysis indicates that accounting literacy partially mediates the influence of education and training on the quality of financial statements, but does not mediate the influence of experience on the quality of financial statements. These results confirm that the quality of financial statements can be improved more effectively by strengthening accounting literacy, especially through relevant education and structured, applicable, and sustainable accounting training. This research makes an empirical contribution by treating accounting literacy as an important mechanism linking human resource development factors to the quality of financial statements.
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Keywords
Citation
Widianingsih, Y. P. N., Widayanti, R., & Purbasari, H. (2026). Determinants and Consequences of Accounting Literacy on the Quality of MSME Financial Statements. Daengku: Journal of Humanities and Social Sciences Innovation, 6(5). https://doi.org/10.35877/454RI.daengku4832
PublishedOctober 31, 2026
Volume6 - 2026
Statements
Copyright (c) 2026 Yuni Pristiwati Noer Widianingsih, Rochmi Widayanti, Heppy Purbasari 
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
