This study aimed to determine whether the financial statement preparation training moderates the correlation between understanding of accounting, perceptions of the benefits of accounting and herding behavior with financial record at MSME. The population in this study were all MSMEs located in the districts of Tualang, Koto Gasib and Mempura, Siak Regency, Riau Province. The sampling method was carried out through non probability using incidental sampling techniques and snowballs. This study used primary data obtained from questionnaires and secondary data obtained from the Office of Cooperatives and Micro, Small and Medium-sized Enterprises in Siak Regency. The data analysis model in this study uses a moderated regression analysis approach. The results of this study proved that the training in preparing financial statements moderates the correlation between accounting understanding, perception of the benefits of accounting and herding behavior with financial record at MSMEs in the Districts of Tualang, Koto Gasib and Mempura, Siak Regency, Riau Province.

Keywords : Financial Recording, Financial Report Compilation Training, Accounting Understanding, Accounting Benefits Perception, Herding Behavior and MSME.