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Determinant Coefficient Test Results Table 3 Based on the results of calculations, the coefficient of determination Adjusted R square (R*) = 0.844 is seen. Thi: implies that 84.4 percent of the variance in the quality of financial statements can be explained by accounting information systen variables, the remaining 15.6 percent is influenced by other factors not included in the study. In this calculation there is also : standard error (e) of 1.972 which means the possibility of estimation or calculation error in this study is 1.972.

Table 3 Determinant Coefficient Test Results Table 3 Based on the results of calculations, the coefficient of determination Adjusted R square (R*) = 0.844 is seen. Thi: implies that 84.4 percent of the variance in the quality of financial statements can be explained by accounting information systen variables, the remaining 15.6 percent is influenced by other factors not included in the study. In this calculation there is also : standard error (e) of 1.972 which means the possibility of estimation or calculation error in this study is 1.972.

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Research Sample The first respondent in this study was the owner of a trading business, because the owner was able to understand the financial statements and know the performance of employees who owned (questionnaire of the variables given namely the variable quality of financial statements and MSME performance variables in the trading business sector) with a total of 76 respondents. The second respondent is an employee who operates a computer that is used, because the respondent is able to understand a computer or system as a means of information activities in the business with 76 respondents. So, the total respondents in this study were 152 respondents.
Research Sample The first respondent in this study was the owner of a trading business, because the owner was able to understand the financial statements and know the performance of employees who owned (questionnaire of the variables given namely the variable quality of financial statements and MSME performance variables in the trading business sector) with a total of 76 respondents. The second respondent is an employee who operates a computer that is used, because the respondent is able to understand a computer or system as a means of information activities in the business with 76 respondents. So, the total respondents in this study were 152 respondents.
Descriptive Statistic
Descriptive Statistic
T-Test Results of Accounting Information Systems on the Quality of Financial Statements Statistical test shows that the obtained t statistic of 20.145 with t table of 0.223 means that hypothesis 1 is accepted. This proves that the accounting information system has a positive effect on the quality of financial statements. Table 5 T-test is used to test the significance of the relationship between variables X and Y, whether the independent variable X) really affects the dependent variable (Y) separately or partially (Ghozali, 2012). This test is used to test hypotheses 1, 2 and 3. The results of regression calculations with the help of SPSS 22 are as follows:
T-Test Results of Accounting Information Systems on the Quality of Financial Statements Statistical test shows that the obtained t statistic of 20.145 with t table of 0.223 means that hypothesis 1 is accepted. This proves that the accounting information system has a positive effect on the quality of financial statements. Table 5 T-test is used to test the significance of the relationship between variables X and Y, whether the independent variable X) really affects the dependent variable (Y) separately or partially (Ghozali, 2012). This test is used to test hypotheses 1, 2 and 3. The results of regression calculations with the help of SPSS 22 are as follows:
a. Dependent Variable: Performance The statistical test shows that the obtained t statistic of 3.992 with t table of 0.223 means that hypothesis 2 is accepted. This proves that the accounting information system has a positive effect on the performance of the MSME trade business sector. The results of testing the effect of the quality of financial statements on the performance of the MSME sector of the commercial business sector, obtained t value of 9.154 with t table of 0.223 which means hypothesis 3 is accepted. This proves that the quality of financial statements has a positive effect on the performance of the MSME trade business sector.
a. Dependent Variable: Performance The statistical test shows that the obtained t statistic of 3.992 with t table of 0.223 means that hypothesis 2 is accepted. This proves that the accounting information system has a positive effect on the performance of the MSME trade business sector. The results of testing the effect of the quality of financial statements on the performance of the MSME sector of the commercial business sector, obtained t value of 9.154 with t table of 0.223 which means hypothesis 3 is accepted. This proves that the quality of financial statements has a positive effect on the performance of the MSME trade business sector.
Analysis of the accounting information system pathway to the performance of MSMEs through the financial statements quality
Analysis of the accounting information system pathway to the performance of MSMEs through the financial statements quality
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BusinessMarketingApplied EconomicsAccounting Information SystemControl Management
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