The adoption of cloud accounting among micro, small, and medium-sized enterprises (MSMEs) is increasingly driven by its cost-effectiveness and perceived benefits, particularly in enhancing financial report quality. This study investigates the key determinants influencing cloud accounting adoption and its subsequent impact on financial report quality, using the Technology-Organization-Environment (TOE) framework as an integrated analytical model. Data were collected from 350 MSME owners and managers in Central Java Province through a structured questionnaire survey and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings reveal that IT infrastructure, organizational readiness, stakeholder pressure, and regulatory compliance significantly influence cloud accounting adoption. Conversely, factors such as security concerns and owner characteristics show a positive but statistically insignificant effect. Moreover, cloud accounting adoption positively and significantly enhances the quality of financial reports. This study contributes to the theoretical refinement of the TOE framework and provides practical insights for policymakers and MSME practitioners, emphasizing the importance of addressing organizational readiness and stakeholder engagement to promote cloud accounting adoption.
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