Abstract:

SMEs is increasing in number and developing, it should make SME practitioners aware that the competition of SMEs is getting tougher and financial reports are needed.  But at this time, there are still many SMEs who are not concerned with financial statements. This study aims to determine: the influence of educational background, the business scale, the business age, accounting socialization and information technology to the quality of SME financial statements.  The object of this study is the quality of SME financial statement.  The location of this study is ten locations that are registered at Senen district,Central Jakarta.  The type of this research is quantitative.  The subject of this research is 93 SME owners who are registered at Senen District.  The technique of collecting data using questionnaires.  Data analysis technique used is multiple linear regression.  The result of this study indicates that there is no significant influence on the educational background, the business scale and the business age to the quality of the SME financial statement. There is a significant influence on the accounting socialization and the information technology to the quality of  SME financial statement.  The results of this study will be of interest to SMEs, Public, Local Government, and Academics.