Digitalized Accounting and Green Entrepreneurship: Drivers of Financial Reporting Quality in SMEs
DOI:
https://doi.org/10.14419/7xws2z93Published
27-06-2025Keywords:
Green entrepreneurship, accounting digitalization, financial reporting, SMEsAbstract
The rising demands for sustainable practices and transparent financial reporting have urged small and medium-sized enterprises (SMEs) to adopt innovative strategies. This study explores the role of digitalized accounting and green-oriented entrepreneurship as key drivers of financial reporting quality in SMEs. Using a structured survey distributed to 213 SME owners and financial managers in Jambi Province, the study applies a quantitative approach with multiple regression analysis to examine the relationships among the variables. The findings indicate that green entrepreneurship tends to produce more transparent and trustworthy financial statements. In addition, accounting digitization is believed to help improve the accuracy, efficiency, and reliability of financial data, resulting in higher-quality financial statements. And adoption of digital accounting significantly enhances the accuracy, reliability, and timeliness of financial re-ports.These results provide valuable insights for policymakers, practitioners, and stakeholders aiming to strengthen SME financial governance in the digital and green economy era.
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