The Moderating Role of Financial Literacy in the Relationship between Perceived Ease of Use, Perceived Risk, and the Intention to Use Financial Recording Applications among SMEs

Abstract

This study aims to determine the role of financial literacy as a moderating variable in the relationship between perceived ease, perceived risk, and the interest in using financial reporting applications among MSME convection actors in Comal District. This study employs a quantitative approach with data collected through questionnaires involving 80 respondents. The data were analyzed using the Structural Equation Model (SEM) approach with Smart Partial Least Square (SmartPLS) 4.0 software. The findings indicate that perceived ease has a negative and insignificant effect on the interest in using financial reporting applications, whereas perceived risk has a positive and significant effect on the interest in using such applications among MSME convection actors in Comal District. Furthermore, financial literacy is unable to moderate the influence of perceived ease on the intention to use financial reporting applications but is capable of moderating the relationship between perceived risk and the interest in using financial reporting applications. These findings suggest that financial literacy plays a crucial role in shaping how MSME actors respond to risk perceptions in adopting financial reporting technologies.