The Effect of Audit, Financial Statement Quality, Financial Inclusion, Halal Certification on MSME Sustainability in the Food Sector in Medan Helvetia District

The focus of this study is to understand “the effect of audit, financial statement quality, financial inclusion, halal certification on the sustainability of MSMEs in the food sector in Medan Helvetia District” in 2019-2024. This study uses a quantitative approach using a questionnaire as a means to collect data. Data analysis was carried out using descriptive statistical tests, validity testing, reliability and classical assumption testing including residual normality, multicollinearity and heteroscedacity tests. The statistical testing process in this study includes multiple linear regression analysis which includes evaluating the coefficient of determination, testing the significance of the model as a whole (f test), and testing the effect of individual variables (t test). All stages of analysis were implemented through SPSS version 26.0 software. The sample of this study consisted of 97 MSME players. The study found that audit, financial statement quality and halal certification have a significant impact on the sustainability of Micro, Small and Medium Enterprises (MSMEs). In contrast, financial inclusion showed no significant impact. The research is expected to raise government awareness of the low knowledge of financial inclusion in Medan Helvetia Sub-district in order to improve access to financial products and services as well as consumer protection