Effect of Financial Literacy, Financial Reporting, And Risk Management on Financial Performance of Msmes With Innovative Behavior As Mediator

  • Septianto Sudharmasto Master of Accounting, Universitas Katolik Soegijapranata, Semarang, Indonesia
  • Theresia Dwi Hastuti Master of Accounting, Universitas Katolik Soegijapranata, Semarang, Indonesia

Abstract

The purpose of this study is to determine the influence of financial literacy, financial report preparation ability and risk management on financial performance. Types of quantitative research. The sample method used is nonprobability sampling with the Convenience sampling technique of 280 MSME respondents in Central Java. Financial literacy has been proven to have a positive effect on the financial performance of MSMEs. The ability to prepare financial statements has been proven to have a positive effect on the financial performance of MSMEs. Innovative behavior is able to mediate the relationship between financial literacy, and financial performance. Innovative behavior can mediate the relationship between the ability to prepare financial statements and financial performance.


Keywords: Financial Literacy; Financial Report; Financial Performance; Risk Management

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Published
2025-01-06
How to Cite
SUDHARMASTO, Septianto; HASTUTI, Theresia Dwi. Effect of Financial Literacy, Financial Reporting, And Risk Management on Financial Performance of Msmes With Innovative Behavior As Mediator. E-Jurnal Akuntansi, [S.l.], v. 35, n. 3, jan. 2025. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/119642>. Date accessed: 05 apr. 2025.
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Articles