Quality Of Financial Reporting Using an Android Based Accounting Application

Abstract

The purpose of this study is to investigate the impact of using mobile accounting applications on the quality of financial reports of SMEs in Medan. This research adopts a quantitative approach using simple linear regression analysis. The findings indicate that the use of mobile accounting applications has a significant impact on the quality of financial reports of SMEs. The coefficient of determination (R square) obtained is 0.113. This result means that 11.3% of the variance in the quality of financial reporting of SMEs can be explained by the variable of mobile accounting application usage, while the remaining 88.7% can be explained by other variables not examined in this study.

 

Keywords : quality of financial, android based accounting application