Analisis Kualitas Laporan Keuangan Dan Pemahaman Akuntansi Terhadap Kinerja Keuangan UMKM Dengan Kompetensi Sebagai Variabel Moderasi

This quantitative study aims to analyze the influence of financial statement quality and accounting understanding on the financial performance of Micro, Small, and Medium Enterprises (MSMEs), with competence serving as a moderating variable. The study was conducted on MSME owners in Majalaya District, Karawang Regency. The sampling technique used was purposive sampling, with a sample of 100 respondents determined using the Slovin formula from a population of 2,676 MSMEs. Data were collected through questionnaires and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4.1. The results indicate that financial statement quality and accounting understanding have a positive and significant effect on MSMEs' financial performance. However, competence does not moderate the relationship between financial statement quality and financial performance, nor the relationship between accounting understanding and financial performance. These findings indicate that improving MSMEs' financial performance is primarily determined by the ability of business owners to prepare high-quality financial statements and understand accounting rather than by competence as a moderating variable.

Keywords: Financial Statement Quality, Accounting Understanding, Competence, MSMEs' Financial Performance.