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The aim of this research is to analyze the effect of educational levels, accounting knowledge, and technology of information toward quality of financial statement. There are 194 SMEs in Kalidereswhich becomes populations of this research and by using purposive sampling method, there are 85 respondents selected. The research method used is quantitative research method. Program used in analyzing the data using SmartPLS 3.0 and for descriptive using SPSS 22. The results of this research show that the educational levels does not effects the quality of financial statement while accounting knowledge, and technology of information are positifly significant influences the quality of financial statement.

The Effect of Level of Education, Accounting Knowledge, and Utilization Of Information Technology Toward Quality The Quality of MSME’s Financial Reports