The Effect of Accounting Literacy on Financial Report Preparation Readiness With Psychological Capital As a Moderating Variable

Lola Erisa Putri; Devi Astriani; Trias Arimurti

doi:10.63922/ijebir.v5i04.4512

Lola Erisa Putri Accounting Study Program, Faculty of Economics and Business Buana Perjuangan University, Karawang
Devi Astriani Accounting Study Program, Faculty of Economics and Business Buana Perjuangan University, Karawang
Trias Arimurti Accounting Study Program, Faculty of Economics and Business Buana Perjuangan University, Karawang

DOI: https://doi.org/10.63922/ijebir.v5i04.4512

Keywords: Accounting Literacy, Financial Reporting Readiness, Psychological Capital, Resource Based View, SMEs

Abstract

This research is motivated by the low level of preparedness of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial reports in accordance with applicable accounting standards. The study aims to analyze the influence of accounting literacy on the readiness to prepare financial reports and examine the role of psychological capital as a moderating variable. The study used a quantitative approach with a causality design. The study population was MSMEs in Karawang Regency, with a sample of 103 respondents determined using the Slovin formula and simple random sampling techniques. Data were collected through a questionnaire with a five-point Likert scale. Data analysis was performed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the help of SmartPLS. The results showed that accounting literacy had a positive and significant effect on the readiness to prepare financial reports with a coefficient value of 0.897 and a p-value of 0.000. Meanwhile, psychological capital did not have a significant effect on the readiness to prepare financial reports nor did it act as a moderating variable in the relationship between accounting literacy and the readiness to prepare financial reports. The conclusion of this study confirms that the readiness to prepare financial reports in MSMEs is more determined by the accounting competencies possessed by business actors than by psychological factors, so that strengthening accounting literacy is a priority in developing the capacity of MSMEs.

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