The Akuntansi UMKM, Kompetensi SDM, dan Kapabilitas Manajerial Terhadap Akses Pembiayaan UMKM: Mediasi Kualitas Laporan Keuangan
-
Zahra Zahra
*
Universitas Pattimura, Ambon,
Indonesia
- Muhammad Ridhwan Assel Universitas Pattimura, Ambon, Indonesia
- Felix Chandara Universitas Pattimura, Ambon, Indonesia
- Frandyo Izak Muskita Universitas Pattimura, Ambon, Indonesia (*) Corresponding Author
Abstract
Micro, Small, and Medium Enterprises (MSMEs) play an important role in the economy; however, limited access to formal financing remains a major constraint to business development. One contributing factor is the limited ability of MSMEs to provide financial information that can be used by financing institutions to assess business conditions and feasibility. This study aims to examine the effects of MSME accounting practices, human resource competence, and managerial capability on MSMEs’ access to financing and to test the mediating role of financial reporting quality. This quantitative study uses primary data collected through questionnaires administered to MSME owners and managers in Ambon City, with a sample of 255 MSMEs selected using purposive sampling. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS. The results show that MSME accounting practices (β = 0.214; p < 0.001), human resource competence (β = 0.134; p = 0.005), and managerial capability (β = 0.220; p < 0.001) have positive and significant effects on access to financing. These three variables also have positive and significant effects on financial reporting quality, with coefficients of β = 0.399, β = 0.297, and β = 0.292, respectively (p < 0.001). Furthermore, financial reporting quality has a positive and significant effect on access to financing (β = 0.370; p < 0.001). The indirect effect analysis indicates that financial reporting quality mediates the effects of MSME accounting practices (β = 0.148; p < 0.001), human resource competence (β = 0.110; p < 0.001), and managerial capability (β = 0.108; p < 0.001) on access to financing. These findings indicate that financial reporting quality serves as an important mechanism linking MSMEs’ internal capabilities to access to formal financing.
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Copyright (c) 2026 Zahra Zahra, Muhammad Ridhwan Assel, Felix Chandara, Frandyo Izak Muskita
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