THE RELATIONSHIP BETWEEN CAPITAL FINANCIAL, ACCOUNTING CAPABILITY AND MSMES’ FINANCIAL PERFORMANCE

view full text

This study examines the role of financial capital in mediating the relationship between accounting capability and MSMEs' financial performance. This study belongs to comparative causal research. The data involved are primary and collected using a questionnaire. This study selected all MSMEs in Central Java Province for 4.174.210 units as the research population. The sample was determined using the Yamane formula and analyzed using warpPLS version 5.0. It resulted in 407 MSMEs as the sample. The results show that accounting capability and financial capital have a positive effect on financial performance. Besides that, financial capital also mediates the relationship between accounting capability and financial performance. The implication of this research is the importance of accounting capability to increase financial capital. It aims to improve the MSMEs' financial performance to be the input and consideration for the government to conduct training for MSMEs managers. Accordingly, it enhances accounting skills so that MSMEs in Indonesia can continue increasing national economic growth.

Kategori : Jurnal Nasional Terakreditasi
Nama Jurnal : JDAB
ISSN : 2355-9462
Volume : 8
Nomor : 2
Halaman : 229 s/d 242
Tahun : 2021
Peneliti : Dr.Dra. Winarsih, M.Si, Wiwin Winarti, Zacky Machmuddah, dan Emiza Binti Tahar
Diunggah Tanggal : Senin, 2022-02-07