PENGARUH LITERASI KEUANGAN, FINANCIAL TECHNOLOGY, KEPATUHAN PAJAK, DAN PENERAPAN SAK EMKM TERHADAP KUALITAS LAPORAN KEUANGAN USAHA MIKRO DIMODERASI TINGKAT PENDIDIKAN

Preliminary interviews with micro-enterprise owners in Sukabumi Regency revealed that although most have prepared financial statements, their implementation has not fully referred to the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), resulting in financial statements that have not yet met the expected standards of accountability and reliability. Financial literacy is crucial to address the limitations in accounting knowledge, financial technology enhances efficiency in financial management, and tax compliance ensures completeness and orderliness of reports. Education level is analyzed as a moderating variable that influences the ability of micro-enterprise owners to understand and apply these factors. Therefore, this study aims to examine the effect of financial literacy, financial technology, tax compliance, and the implementation of SAK EMKM on the quality of financial statements of micro- enterprises in Sukabumi Regency, with education level as a moderating variable. This research employed a quantitative approach with a survey method and purposive sampling technique involving 100 respondents who are micro-enterprise owners that have prepared financial statements. The research instrument was developed in the form of a closed-ended questionnaire and analyzed using SPSS version 25 through multiple linear regression analysis and Moderated Regression Analysis (MRA). The results show that both partially and simultaneously (Fcount = 66.289 > Ftable = 2.31; sig. 0.000), financial literacy (sig. 0.002), financial technology (sig. 0.005), tax compliance (sig. 0.036), and the implementation of SAK EMKM (sig. 0.008) affect the quality of financial statements of micro-enterprises in Sukabumi Regency. Furthermore, education level is proven to moderate the effect of financial literacy (sig. 0.037), tax compliance (sig. 0.000), and the implementation of SAK EMKM (sig. 0.027), but does not moderate the effect of financial technology (sig. 0.080) on the quality of financial statements of micro- enterprises in Sukabumi Regency.
Keywords: Financial literacy, financial technology, tax compliance, SAK EMKM, education level, financial statement quality, micro enterprises.