PENGARUH LITERASI DIGITAL DAN LITERASI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA PELAKU UMKM DI TRENGGALEK

This study aims to provide evidence that digital literacy and financial literacy affect the quality of financial reports among MSME actors in Trenggalek. The research method uses a quantitative approach with multiple linear regression. Data were obtained through questionnaires and analyzed using SPSS. The results show that the variables of digital literacy and financial literacy have a positive effect on the quality of SME financial statements. Simultaneously, digital literacy and financial literacy affect the quality of SME financial statements. These findings highlight the importance of efforts to improve digital literacy and financial literacy among SME actors so that they are able to produce relevant, reliable, and accurate financial statements.