The Impact Of Fintech Integration, Digital Financial Ratios, And Management Training On The Accuracy Of Financial Reporting Of Msmes In Pematang Serai Village
Keywords:
Fintech Integration, Digital Finance Ratios, Management Training, Financial Reporting Accuracy, MSMEs.Abstract
This study aims to analyze the impact of fintech integration, digital financial ratios, and management training on the accuracy of financial reporting in MSMEs in Pematang Serai Village. The background of this research departs from the increasing need for MSMEs to adapt to digital transformation to increase the transparency and accuracy of financial statements. This study uses a quantitative method with an associative approach, where data is collected through the distribution of questionnaires to 55 MSME actors who have utilized digital financial services. Data analysis was performed by multiple linear regression using SPSS software. The results show that the integration of fintech and digital financial ratios has a positive and significant effect on the accuracy of financial reporting, while management training has no significant effect. Simultaneously, the three independent variables had a significant effect on the accuracy of financial statements with an R² value of 0.492, which means that 49.2% of the variation in the accuracy of financial statements can be explained by these three variables.
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