Accounting Information Systems on The Financial Performance of Batik MSMEs in Solo Raya through The Quality of Financial Reports: The Role of Accounting Understanding as Moderation
Sarsiti Sarsiti
Abstract:The research objectives are to analyze the influence of accounting information systems (AIS) on the quality of financial reports, the influence of accounting information systems and financial report quality on financial performance, analyze the influence of accounting information systems on the quality of financial reports moderated by accounting understanding, and analyze the indirect influence of accounting information systems on financial performance through quality of financial reports. The sample is 77 ba… Show more
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