The Effect of Utilization of Financial Statements on Business Continuity of Micro, Small and Medium Enterprises in Makassar City

Sakina Cahyani(1*), M. Ridwan Tikollah(2), Nuraisyiah Nuraisyiah(3),

(1) Universitas Negeri Makassar
(2) Universitas Negeri Makassar
(3) Universitas Negeri Makassar
(*) Corresponding Author



Abstract


This study This study aims to determine the effect of using financial reports on the business continuity of Micro, Small and Medium Enterprises in Makassar City. The variables in this study are the use of financial reports as independent variables and business continuity as the dependent variable. The population in this study are all MSME actors in the city of Makassar. The sampling technique used a purposive sampling technique, a sample of the population was selected as many as 35 Culinary MSMEs actors in the city of Makassar. The data collection technique used was a questionnaire. The data analysis technique used is descriptive analysis, instrument testing consisting of validity and reliability tests, hypothesis testing consisting of simple linear regression analysis, t-test and coefficient of determination using SPSS version 24.0 for windows. Based on the results of the data analysis that has been carried out, a simple linear regression purchasing model is obtained Y = 20.136 + 0.241X, which means that for every additional unit of use of financial statements, business purchases experience an increase of 0.241.

Keywords


Utilization of Financial Reports and Business Continuity

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