Evaluation of Audit Process, Tax Compliance, Quality of Financial Disclosure of MSMEs and Risk Management Towards Increasing Business Sustainability in Medan Petisah District

Abstract

This study aims to determine how audit evaluation, tax compliance, quality of MSME financial disclosure, and risk management affect the improvement of business sustainability in Medan Petisah District. This study uses a questionnaire as secondary data. To check the information, validity tests, reliability tests, classical assumption tests (data normality tests, multicollinearity tests), hypothesis tests (T tests, F tests) are used. All are done using SPSS software. The population in this study were all members of the MSME community who live in Medan Petisah District. The examination strategy was carried out using a sampling technique using purposive sampling. This sampling method is based on criteria, and the samples taken in this study were members of the MSME community who live in Medan Petisah District. With this method, the sample obtained was 161 respondents. The results of this study indicate that the evaluation of the audit process, tax compliance, quality of MSME financial disclosure and risk management have a positive and significant effect on improving business sustainability in Medan Petisah District