Pentingnya Kompetensi Auditor dan Tekanan Anggaran Waktu dalam Laporan Keuangan UMKM dalam Menghadapi Digitalisasi

Abstract

This study aims to analyze the effect of auditor competence and time budget pressure on the quality of MSME financial reports in facing digitalization. This study employed a quantitative approach using primary data collected through questionnaires from 90 respondents. The data were analyzed using multiple linear regression with the assistance of SPSS. The results show that auditor competence has a positive and significant effect on the quality of MSME financial reports, as indicated by a regression coefficient of 0.435, a t-value of 4.156, and a significance value of 0.000 < 0.05. Furthermore, time budget pressure has a positive and significant effect on the quality of MSME financial reports, with a regression coefficient of 0.584, a t-value of 4.534, and a significance value of 0.000 < 0.05. Simultaneously, auditor competence and time budget pressure have a significant effect on the quality of MSME financial reports, as indicated by an F-value of 16.042 with a significance value of 0.000 < 0.05. The Adjusted R-square of 0.239 indicates that auditor competence and time budget pressure jointly explain 23.9% of the variation in the quality of MSME financial reports, while the remaining 76.1% is explained by other factors outside the research model. These findings indicate that improving auditor competence and managing time budget pressure appropriately can contribute to improving the quality of MSME financial reports, particularly in responding to the demands of digitalization.