The Effect of Financial Statement Audits, Internal Control, Tax Compliance, and Operational Efficiency on the Growth of MSMEs in Medan Belawan District

Dhea Natalia br. Surbakti; Geosella Agatha Sitinjak; Tetty Tiurma Uli Sipahutar; Jhon Piter

doi:10.55927/ijsmr.v3i4.181

Authors

Dhea Natalia br. Surbakti Universitas Prima Indonesia, Medan
Geosella Agatha Sitinjak Universitas Prima Indonesia, Medan
Tetty Tiurma Uli Sipahutar Universitas Prima Indonesia, Medan
Jhon Piter Sekolah Tinggi Ilmu Ekonomi Pangeran Antasari, Medan

DOI:

https://doi.org/10.55927/ijsmr.v3i4.181

Keywords:

Financial Statement Audit, Internal Control, Tax Compliance, Operational Efficiency, MSME Growth

Abstract

The growth of Micro, Small and Medium Enterprises (MSMEs) plays an important role in the economy, but still faces various challenges related to financial management and compliance with regulations. This study aims to analyze the effect of financial statement audits, internal controls, tax compliance, and operational efficiency on the growth of MSMEs. The method used is quantitative with a survey approach through questionnaires to MSME owners and managers. Data analysis was carried out using multiple linear regression to determine the relationship between the independent variables and MSME growth as the dependent variable. The results showed that tax compliance and operational efficiency have a positive and significant effect on the growth of MSMEs, because both increase credibility and facilitate access to financing. Internal controls and financial statement audits have a negative effect, as overly strict implementation can hinder operational flexibility. The findings underscore the importance of transparent financial practices, balanced internal control systems and tax compliance so that financial management and regulatory compliance do not become obstacles, but rather the foundation for long-term growth

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