The Investment Opportunity, Information 1 Technology and Financial Performance of SMEs

Financial statements as a tool for show the 12 company financial performance and can be used as a basis for 13 making economic decisions. Understanding of accounting 14 standards specifically for SMEs can help SMEs in making 15 business decisions. Information technology support and 16 investment opportunity in SMEs are important factors that can 17 help improve the financial performance of SMEs. Investment 18 opportunity can be seen from the development of market tastes 19 and reflection on the development of SMEs businesses. Investment opportunity is also obtained by innovating in production and marketing. The development of the SMEs 20 business is in line with increasing business age. This shows the 21 ability to survive batik business in facing the times and business 22 competition. This study examines the factors that influence the 23 financial performance of SMEs. using a sample of batik 24 craftsmen. Data analysis was performed using multiple 25 regression program which are currently widely used by 26 researchers to test the research model that they formulate. The result of this research were (1) for small and medium-sized 27 enterprises (SMEs), the company's age and investments 28 opportunity greatly affect the company's financial performance. 29 (2) IT support and good financial management in small and 30 medium enterprises (SMEs) do not affect the company's 31 financial performance. 3 34 Keywords— Financial Management, Investment opportunity, 35 Information Technology, Financial Performance, Small Medium 36 Enterpris