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Scirj, Volume XIV [2026]
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Scirj, Volume XIII [2025]
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Scirj Volume XIII, Issue X, October 2025 Edition ISSN: 2201-2796 
THE ROLE OF FINANCIAL REPORTING QUALITY IN PROMOTING ACCOUNTABILITY AND IMPROVING BUSINESS TRANSPARENCY FOR MSMEs IN TATELU RONDOR VILLAGEAuthors: Sicilia S. Panelewen, Rolina E. Manggopa, Harty U.H.L Koagouw, Johannes K. Santie Abstract: The purpose of this study is to analyze the relationship between financial reporting quality and accountability and transparency in Micro, Small, and Medium Enterprises (MSMEs) in Tatelu Rondor Village. The study uses a quantitative approach with an associative method. The research sample consisted of 30 MSMEs selected using a saturated sampling technique. Data were collected through a questionnaire consisting of 30 statements with a Likert scale of 1–5, then analyzed using SPSS through descriptive statistics, validity tests, reliability tests, and simple linear regression. The results of the descriptive analysis show that the average quality of financial reports is 3.69, accountability is 3.79, and transparency is 3.68. The validity test shows that all statement items meet the criteria used, while the reliability test produces a Cronbach Alpha value of 0.887 for financial report quality, 0.901 for accountability, and 0.874 for transparency. The regression results show a positive and significant relationship between financial report quality and accountability, with a coefficient of determination of 0.601. A positive relationship was also reported between financial reporting quality and transparency, with a coefficient of determination of 0.554. This finding indicates that financial reporting quality is associated with increased accountability and transparency in MSME management. Therefore, regular, complete, and timely financial record keeping needs to be improved to support better business governance.
Reference this Paper:
Sicilia S. Panelewen, Rolina E. Manggopa, Harty U.H.L Koagouw, Johannes K. Santie (2025). THE ROLE OF FINANCIAL REPORTING QUALITY IN PROMOTING ACCOUNTABILITY AND IMPROVING BUSINESS TRANSPARENCY FOR MSMEs IN TATELU RONDOR VILLAGE. Scientific Research Journal (Scirj), Volume XIII, Issue X, October 2025 Edition, Page 14-21. Keywords: Financial Reporting Quality, Accountability, Transparency, MSMEs, Tatelu Rondor Village
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