Pengaruh Persepsi Pelaku UMKM Syariah Ternate Mengenai Kualitas Laporan Keuangan

Muhammad Ridwan

Abstract


This research aims to analyze the influence of sharia MSME actors' perceptions on the quality of financial reports. This research uses a quantitative approach by using a questionnaire as a data source. The cognitive perception of sharia MSME actors, which is based on knowledge and understanding of sharia accounting, has a significant positive influence on the quality of financial reports. The conative perception of sharia MSMEs, which is based on intentions and actions, has a significant positive influence on the quality of financial reports. If you combine the two phenomena of cognitive perception and conative perception of sharia MSME actors, it has a significant positive effect on the quality of financial reports. When sharia MSMEs improve their understanding and knowledge of accounting, they are able to adapt and integrate new information with existing cognitive schemes, thereby increasing their ability to make quality financial reports. This is in accordance with cognitive theory. In addition, self-determination theory emphasizes that intrinsic and extrinsic motivation influence behavior. When sharia MSME actors have the intention and action of running a business in accordance with sharia principles and preparing accurate financial reports, they are more likely to take consistent action. The novelty of this research specifically highlights sharia accounting, which has not been studied in depth in the context of MSMEs.


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