Factors Affecting the Quality Financial Reports of smalland Medium Businesses from the Perspective of Management in the Southern

Abstract

          Research Factors affecting the quality financial reports of small and medium businesses from the perspective of management, in the southern. The objective: To study the factors affecting the quality of financial reports of SMEs. from the perspective of executives in the southern region. The sample group is small and medium-sized businesses from the perspective of management in the southern region. There are 187,864 people in company by using method of Taro Yamane. In this study is the sample size of 400 people was determined. It is quantitative research. The research tool is questionnaire. The statistics are frequency value, percentage, standard deviation, Pearson Correlation and Multiple Regression Analysis. The results showed that all 5 independent variables were related to the quality of financial reports of small and medium businesses from the perspective of management statistically significant. The shows that Factors Affecting the Quality of Financial Reports of small and medium businesses from the point of view of the management consists of business, knowledge and ability to work, supporting the internal control system, information technology and legal environment. It has a positive effect on the quality of SMEs' financial reporting from the perspective of management in the southern region.