Financial Literacy, Digital Financial Inclusion, and Financial Behavior toward Accounting Information Quality: The Role of Digital Trust Literasi Keuangan, Inklusi Keuangan Digital, dan Perilaku Keuangan terhadap Kualitas Informasi Akuntansi: Peran Digital Trust
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Abstract
This study examines the roles of financial literacy, digital financial inclusion, and financial behavior on the quality of accounting information, with digital trust as a moderating condition, among micro, small, and medium enterprises (MSMEs) amid Indonesia's ongoing digital financial transformation. Using a qualitative descriptive approach based on library research and document analysis, secondary data were gathered from peer-reviewed journal articles, official reports of the Financial Services Authority (OJK), and relevant references, then analyzed through qualitative content analysis following the interactive model of Miles, Huberman, and Saldaña. The synthesis indicates that financial literacy supports more accurate and relevant record-keeping, digital financial inclusion contributes to more complete and timely accounting data, and disciplined financial behavior strengthens the consistency and reliability of accounting records. Digital trust is found to strengthen these three relationships, while low digital trust weakens the potential benefits of financial literacy and digital financial inclusion. These findings are formulated as conceptual propositions intended to guide future empirical validation.
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