Purpose: This study analyzes the effect of accounting information systems on the quality of financial reports produced by Micro, Small, and Medium Enterprises (MSMEs) in Makassar City, identifying how adoption of such systems contributes to relevance, reliability, comparability, understandability, and timeliness among owners who use digital or semi-digital bookkeeping.
Methodology: A quantitative, causal associative design was used. Primary data were collected through a five-point Likert questionnaire distributed to 100 MSME operators in Makassar City who already use an accounting information system, selected through purposive sampling. Analysis included descriptive statistics, validity and reliability testing, classical assumption testing, and simple linear regression using IBM SPSS Statistics version 26.
Results: Accounting information systems exerted a positive and significant effect on reporting quality, with a regression coefficient of 0.718 and significance of 0.000. The system explained about 40.2% of variance in reporting quality, with the remainder attributable to factors such as human resource competence and financial literacy.
Conclusions: Effective adoption of accounting information systems improves the accuracy, relevance, and timeliness of MSME financial reports and supports better business decisions.
Limitations: The study relies on one independent variable and a sample confined to Makassar City, limiting generalizability.
Contribution: The study provides empirical evidence on the role of accounting information systems in MSME reporting quality and contributes to accounting scholarship and financial management practice.