Maryanto

This study aims to examine the perceptions of financial statements and accounting knowledge of the quality of MSME financial statements in the full river city in 2019. The population in this study was MSMEs in the full river city. The sample in this study amounted to 30 respondents with purposive sampling data collection techniques. The data analysis tool used is the Likert scale, multiple linear regression analysis, t test, f test, and test coefficient of determination.