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Wahyu Dwi Sulindra; Sari Wulandari; Suhaila Husna Samosir; Adrial Falahi

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

This study seeks to examine the influence of brand image, product innovation, and lifestyle on purchasing decisions for iPhone smartphones among residents of Patumbak Village, Dusun V, Deli Serdang. Specifically, it aims to analyze the individual effect of brand image on purchasing decisions, the effect of product innovation on purchasing decisions, and the effect of lifestyle on purchasing decisions, as well as their combined impact. The research employs a descriptive quantitative approach, utilizing questionnaires, interviews, and documentation as data collection techniques. The population consists of 740 residents of Patumbak Village, Dusun V, and the sample of 88 respondents was determined using non-probability sampling with the Slovin formula. The collected data were processed and analyzed through multiple linear regression analysis using SPSS version 26.0. The findings indicate that the calculated F value (205.841) exceeds the F table value (2.71), demonstrating a significant simultaneous effect of brand image, product innovation, and lifestyle on purchasing decisions. Partially, brand image (t = 2.885), product innovation (t = 2.491), and lifestyle (t = 5.570) each show t-values greater than the t table value (1.662), confirming their significant individual influence. Furthermore, the coefficient of determination (R²) of 0.570 reveals that 57% of the variation in purchasing decisions is explained collectively by the three independent variables.

Gendis Gayatri; Diva Nur Azizah; Aldisha Adya Pasha; Sri Mulyeni

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Mental health is a very important element in supporting students' academic success. As a group at a vulnerable age, students often face academic, social, and psychological pressures that can affect their mental health and academic performance. This study aims to examine the impact of mental health on the academic performance of students at the Faculty of Economics, Pasim National University. The method used in this study is a quantitative approach with data collection through questionnaires. The research subjects consisted of 123 students in their first semester, where the sample included 94 respondents selected using the Slovin formula. The data were analyzed using SPSS software, including validity, reliability, and normality tests, simple linear regression, coefficient of determination, and ANOVA. The findings of this study indicate that all measurement tools used are valid and reliable. Normality testing shows that the data have a normal distribution. The regression analysis results showed a significant positive effect of mental health on students' academic performance. An R-squared value of 0.410 indicates that mental health contributes 41% to the variation in students' academic results, while the remaining 59% is influenced by other factors. The results of the ANOVA also showed a significance level of 0.000 (<0,05). confirming the suitability of the regression model. Therefore, it can be concluded that mental health plays a significant role in improving student academic achievement. This research is expected to provide educational institutions with a basis for designing mental health support policies and programs to improve student academic quality.

Lely Aisyah Danda Arviana; Natal Indra

Jurnal Riset dan Inovasi Manajemen 2026 International Forum of Researchers and Lecturers

Students’ learning motivation is a crucial factor in determining the success of the learning process in schools and is influenced by various external factors, including teacher competence and learning facilities. Teachers with adequate competence are able to manage learning activities effectively, while sufficient learning facilities create a conducive environment that supports student engagement and enthusiasm for learning. This study aims to analyze the effect of teacher competence and learning facilities on students’ learning motivation at SMA Islam Al-Munir Bekasi City. This research employed a quantitative method with an associative approach. The research population consisted of all eleventh and twelfth-grade students of SMA Islam Al-Munir Bekasi in the 2024/2025 academic year, totaling 55 students. A saturated sampling technique was applied, in which the entire population was used as the research sample. Data were collected through questionnaires distributed to respondents and supported by interviews, observations, and documentation. The collected data were analyzed using multiple linear regression analysis with the assistance of SPSS software. The results indicate that teacher competence has a positive and significant effect on students’ learning motivation, meaning that higher levels of teacher competence in pedagogical, professional, personal, and social aspects lead to increased student motivation. In addition, learning facilities also have a positive and significant effect on students’ learning motivation, showing that adequate learning infrastructure and facilities are able to enhance students’ interest and enthusiasm for learning. Simultaneously, teacher competence and learning facilities have a significant effect on students’ learning motivation at SMA Islam Al-Munir Bekasi City. The implications of this study emphasize the importance of continuous efforts by schools to improve teacher competence and to provide and maintain adequate learning facilities in order to create a more effective learning process and to strengthen students’ learning motivation.

Novia Andriyani; Ida Harahap; Sairun Simanullang

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to see the effect of Total Asset Turnover and Debt To Equity Ratio (DER) on Return On Assets (ROA) at PT Indofood Sukses Makmur Tbk which is listed on the BEI in 2010 - 2023. The data used in this research is data secondary in the form of the annual financial report of the company under study. This research uses quantitative data and the data source used is secondary data with an analysis method using multiple linear regression methods with data processing using SPSS v.25. The results of hypothesis testing (T Test) partially state that the Total Asset Turnover variable does not have a significant and positive influence on Return On Assets (ROA) and the Debt To Equity Ratio (DER) variable has a significant and negative influence on Return On Assets (ROA). Simultaneous F Test results of the Total Asset Turnover and Debt To Equity Ratio (DER) variables show a significant influence between Total Asset Turnover and Debt To Equity Ratio (DER) on Return On Assets (ROA).

Raysa Nahtania; Sa’diyah El Adawiyah

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Elsheskin is a local skincare brand from Yogyakarta, which is under the auspices of PT Elshe Estetika Nusantara. In October 2024, it was circulated that Elsheskin had overclaimed the content of skincare products, because the retinol content in Elsheskin's retinol rejuvenating night serum product was proven to be inconsistent with laboratory test results. This overclaim case has damaged Elsheskin's image. The purpose of this study is to measure Elsheskin's crisis communication in dealing with the case of overclaiming the content of skincare products, Elsheskin's image after conducting crisis communication and how much influence the crisis communication of the case of overclaiming the content of skincare products has on Elsheskin's image. The theory used is the crisis communication theory (Coombs, 2019) which consists of the pre-crisis stage, the crisis event stage and the post-crisis stage. This study also uses the Image theory (Boulding, 2007) which consists of knowledge, feelings, values ​​and beliefs. The method used in this study is a quantitative approach with a survey method and a simple random sampling technique by distributing paper questionnaires to 80 respondents selected according to the characteristics of the study. From the results of calculations and data processing using the SPSS 25 application, namely: a) Elsheskin has carried out crisis communication well in accordance with crisis communication theory. b) Elsheskin has succeeded in restoring its image due to the overclaim case. c) There is an influence of crisis communication in the case of overclaiming skincare product content on Elsheskin's image of 59.2%.

Pui, Manuela Monalisa Lindalva; Priyanto Priyanto

Jurnal Riset Rumpun Ilmu Kedokteran 2026 Pusat riset dan Inovasi Nasional

Stroke is one of the non-communicable diseases that is the leading cause of disability and death in the world. Clinical factors such as hypertension, diabetes mellitus, body mass index (BMI), and unhealthy lifestyle are known to contribute to the incidence of stroke. Oe-Cusse Referral Hospital serves as the main referral center in the treatment of stroke cases, but data on contributing clinical factors and medical treatment and rehabilitation strategies are still limited. This study aims to analyze the clinical factors that contribute to the incidence of stroke and describe medical treatment and rehabilitation strategies in stroke patients at Oe-Cusse Referral Hospital.This study is a quantitative study with a cross-sectional observational design. The research sample amounted to 50 stroke patients who were treated in the January-November 2025 period, selected using purposive sampling techniques. Data were collected through medical records and questionnaires related to medical treatment and rehabilitation. Data analysis was carried out using the SPSS program, including descriptive analysis and logistic regression to see the relationship between clinical factors (hypertension, diabetes mellitus, lifestyle, BMI, and other factors) and stroke incidence. The results of the descriptive analysis showed that the average age of stroke patients was 56.2 ± 9.8 years, with an age range of 39–78 years. The average BMI of the patient was 27.5 ± 3.1 kg/m² which indicates a tendency to be overweight. The average systolic blood pressure of the patient was 150 ± 18 mmHg, indicating the predominance of hypertension in stroke patients. The average length of rehabilitation lasted 6.3 ± 1.8 weeks. Logistic regression analysis showed a significant relationship between clinical factors, especially hypertension, BMI, and diabetes mellitus, and stroke incidence. Clinical factors such as hypertension, high BMI, and diabetes mellitus contribute significantly to the incidence of stroke at Oe-Cusse Referral Hospital.

Ni Kadek Dewi Iriani Putri; Harianto Respati; Mokhammad Natsir

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

This study aims to analyze how work skills and work flexibility affect work productivity through job satisfaction as an intervention variable among Gojek partners in the Malang City area. This study uses a quantitative methodology with a causality design. Using simple random sampling, questionnaires were sent to 120 selected Gojek partners to obtain initial data. A Structural Equation Modeling (SEM) based on linear regression analysis was used to analyze the data. This was done using the SPSS program. The results of the study indicate that work skills and work flexibility positively and significantly affect the productivity of Gojek partners. In addition, job skills and work flexibility also have a positive and significant effect on job satisfaction. Job satisfaction is also proven to have a positive and significant effect on work productivity, and also functions as a mediating variable in the relationship between job skills and work flexibility and work productivity. The results show that job satisfaction can increase with job skills and a more flexible work environment. Ultimately, this will have an impact on increasing the productivity of Gojek partners. It is hoped that this research will help digital platform managers create more flexible and sustainable HR management strategies.

Naia Rose Milano; Dianing Widya Kusumastuti

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research seeks to examine the influence of taxpayer knowledge, taxpayer awareness, and tax sanctions on the compliance of motor vehicle taxpayers in Boyolali Regency. Motor vehicle tax constitutes a significant component of regional original revenue; however, the level of revenue realization has not yet fully met the established targets, indicating the presence of compliance-related challenges. The study adopts a quantitative explanatory design. Primary data were obtained by distributing questionnaires to 100 motor vehicle taxpayers registered at the Boyolali Samsat Office, with respondents selected through accidental sampling based on the Slovin formula. Data analysis was conducted using multiple linear regression with the assistance of SPSS software, following preliminary tests of validity, reliability, and classical assumptions. The findings demonstrate that taxpayer knowledge and taxpayer awareness exert a positive and statistically significant effect on motor vehicle taxpayer compliance. In addition, tax sanctions are also shown to have a positive and significant impact and represent the most dominant factor influencing compliance. These results are consistent with Attribution Theory and the Theory of Planned Behavior, which highlight the importance of both internal and external determinants in shaping taxpayer compliance behavior. This study is expected to provide empirical support for research on regional tax compliance and offer practical insights for local governments in developing strategies to improve motor vehicle tax compliance.

Agus Susanti

Jurnal Riset Rumpun Seni, Desain dan Media 2026 Pusat Riset dan Inovasi Nasional

This study aims to determine the influence of price, product quality, and service quality on customer satisfaction at Salon Natayu. The approach used was quantitative, with data collection techniques through questionnaires distributed to Salon Natayu customers, with a total of 53 respondents (using census techniques). The data were analyzed using multiple linear regression analysis with the help of SPSS version 20. The results of the study show that the three independent variables (price, product quality, and service quality) simultaneously have a positive effect on customer satisfaction. However, partially, the price variable has the most dominant influence on customer satisfaction. The conclusion of this study shows that price is the most influential factor on customer satisfaction, followed by service quality, while product quality has the least influence. These findings indicate that a competitive pricing strategy is a crucial aspect for Salon Natayu in maintaining and improving customer satisfaction. In addition, continuous improvement of service quality is also necessary to create a better customer experience. This research is expected to be a reference for salon managers in formulating more effective marketing strategies as well as for future research that examines the factors that affect customer satisfaction in the beauty services industry.

Anatasya Disha Nurhayati Siswanto; Hari Otang Sasmita; Rici Tri Harpin Pranata; Sutisna Riyanto

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The rapid advancement of social media platforms has reshaped how people form and express their identities within digital environments, especially among university students. This research seeks to examine the extent to which personal use of social media influences the development of personal branding among students in the Digital Communication and Media Program at IPB University Vocational School. A quantitative research method with a survey approach was applied, involving 71 participants selected through random sampling techniques. Data collection was carried out using an online questionnaire employing a four-point Likert scale, and the data were analyzed through various statistical tests including validity and reliability assessments, classical assumption tests, Pearson correlation, simple linear regression, and determination coefficient using SPSS software. The results demonstrate that personal engagement with social media has a significant and positive relationship with students’ personal branding. Students who post consistently, produce high-quality content, and engage positively with audiences tend to project a stronger professional persona. Overall, the findings indicate that social media serves not only as a means of communication but also as an essential medium for developing one’s reputation and professional credibility in the digital age.  

Agus Suryono; Muhamad Arief Noor; Joned Ceilendra Saksana

Jurnal Mahasiswa Kreatif 2026 International Forum of Researchers and Lecturers

This study aims to analyze the influence of leadership and human resource quality on work productivity in the Human Resources Division of PT Pembangunan Perumahan (PP) Tbk. The research uses a quantitative associative approach with a census method applied to the entire population of 60 employees in the HR Division. Data were collected through questionnaires and analyzed using simple and multiple linear regression with SPSS 24.0. The results show that leadership has a positive and significant effect on work productivity (regression coefficient = 0.975; determination = 95.1%). Human resource quality also has a positive and significant effect (regression coefficient = 0.978; determination = 95.6%). Together, both variables influence work productivity with a determination coefficient of 96.8%. Leadership and human resource quality are critical factors in improving work productivity. Organizations are advised to develop participatory leadership styles and sustainable competency development programs.

Siti Halimah; Muhamad Arief Noor; Joned Ceilendra Saksana

Jurnal Mahasiswa Kreatif 2026 International Forum of Researchers and Lecturers

PT Jasamarga Tollroad Operator (JMTO) ia trusted by the company to handle toll road operations which include transaction services at toll gates and toll road services. PT Jasamarga Tollroad Operator (JMTO) is responsible for smoothness, comfort, and safety on toll roads. Good coaching to all employees will improve employee performance. This study aims to determine the effect of compensation, motivation, and job involvement on the performance of employees of PT Jasamarga Tollroad Operator (JMTO) Semarang Branch. The issue raised in this study is the decline in employee performance at PT Jasamarga Tollroad Operator (JMTO) which is indicated by the existence of work aspects that do not meet minimum service standards, which will have an impact on decreasing the quality of service to toll road users. The type of research used in this research is descriptive quantitative with a census sampling method using a questionnaire with a population of 157 respondents, with a Likert scale to measure each variable. Data analysis technique used is primary data using correlation test, linear regression, multiple. Methods of data analysis using SPSS version 24.00. The results obtained from this study are that the t-value of -0.440 is smaller than the t-table of 1.975 and the significance value of 0.687 is greater than 0.005. This shows that compensation has no effect on the performance of employees of PT Jasamarga Tollroad Operator (JMTO). Motivation obtained t value 3.493 greater than t table 1.975 with a significance value of 0.001 less than 0.005. meaning that the motivational variable affects performance. variable job involvement obtained t value of 9.506 greater than t table 1.975 with a significance value <0.001 less than 0.005. shows that the variable job involvement affects the performance of employees of PT Jasamarga Tollroad Operator (JMTO). Simultaneously the compensation, motivation and job involvement variables obtained results 63.385 greater than table 2.66 with a significance level of 0.001 less than 0.005. this shows that the variables of compensation, motivation and job involvement simultaneously have a significant effect on the performance of employees of PT Jasamarga Tollroad Operator (JMTO).

Andini Nurfadilah; Intan Aghnia Nurlatifah; Risma Muhaeni; Sri Mulyeni

Jurnal Mahasiswa Kreatif 2026 International Forum of Researchers and Lecturers

Education is a conscious effort to create effective learning conditions to develop self-potential, intelligence, and noble character. A clean campus environment is one of the crucial external factors that support the smoothness of the teaching and learning process and the comfort of the entire academic community. This study aims to analyze and determine the extent of the influence of campus environmental cleanliness on student learning activities at the Faculty of Economics, Universitas Nasional Pasim.The research method used is quantitative with a descriptive verificative approach. The research population includes 123 first semester students of the Faculty of Economics, with a sample of 94 respondents determined through the Slovin formula at a 5% error rate. Data were collected through closed questionnaires and analyzed using validity, reliability, and simple linear regression tests through SPSS software. The results showed that the instrument variables for environmental conditions and learning activities were declared reliable with a Cronbach's Alpha value above 0.60. The regression test results obtained a coefficient of determination (R2) of 0.414, which indicates that campus environmental cleanliness has a 41.4% influence on student learning activities, while the remaining 58.6% is influenced by other factors. The ANOVA test produced a significance value of 0.000 with an Fcount value of 57.143, which is greater than the Ftable of 3.94, thus the research hypothesis is accepted. In conclusion, campus environmental cleanliness has a significant influence in creating a conducive learning atmosphere, increasing student focus, and intrinsic motivation. The university is advised to prioritize cleanliness management to realize a productive academic environment.   

Maharani Syahputri; Dewi Sartika

Jurnal Manajemen Bisnis Era Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to identify both the partial and simultaneous positive and significant effects of e-service quality, e-trust, and brand image on the customer loyalty of Byond by BSI users in Balikpapan City. The study adopts a quantitative correlational method. A total of 100 respondents were selected using a purposive sampling technique. Data were collected through online questionnaires distributed via a Google Form link. The analytical procedures utilized include correlational analysis, instrument tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing using IBM SPSS Statistics version 24. The results of the study indicate that, partially, e-service quality and e-trust variables each have a positive and significant effect on customer loyalty among users of the Byond by BSI application in Balikpapan City. Meanwhile, brand image variable has a positive but not significant effect on customer loyalty among users of the Byond by BSI application in Balikpapan City. Furthermore, when examined simultaneously, the three variables collectively show a positive and significant effect on customer loyalty of Byond by BSI applications users in Balikpapan City.

Nadya Stephanie Hardiyanti; Natal Indra

Jurnal Riset dan Inovasi Manajemen 2026 International Forum of Researchers and Lecturers

This study aims to examine the effect of work motivation and work environment on employee performance at Wijaya Kusuma School, North Jakarta, both partially and simultaneously. This research employed a quantitative approach using a survey method. The population consisted of all employees of Wijaya Kusuma School, North Jakarta, with a total sample of 87 respondents selected using a saturated sampling technique. Data were collected through questionnaires that had been tested for validity and reliability. The data analysis techniques included instrument testing, classical assumption tests, and hypothesis testing using multiple linear regression analysis, F-test, t-test, and coefficient of determination. Data processing and analysis were conducted using SPSS version 25. The results indicate that work motivation has a positive and significant effect on employee performance. In addition, the work environment also has a positive and significant effect on employee performance. Simultaneously, work motivation and work environment significantly influence employee performance at Wijaya Kusuma School, North Jakarta. These findings suggest that improving employee motivation and creating a supportive and conducive work environment are essential strategies for enhancing employee performance in educational institutions.  

Khusnul Khotimah; Lady Diana Warpindyastuti

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The increasingly competitive business world demands companies to be able to implement appropriate marketing strategies to improve consumer purchasing decisions. Price and service quality are important factors that influence consumer behavior in determining purchasing choices. PT Era Permata Sejahtera, as a company engaged in general services, has experienced a decline in profits in recent years, which is thought to be related to pricing policies and the quality of service provided to consumers. Therefore, this study aims to analyze the influence of price and service quality on purchasing decisions at PT Era Permata Sejahtera, both partially and simultaneously. This study uses a quantitative approach with a descriptive method. Data were collected through distributing questionnaires to consumers of PT Era Permata Sejahtera, with a purposive sampling technique. Data analysis was carried out using multiple linear regression with the help of SPSS version 26 software, and equipped with validity tests, reliability tests, t-tests, F-tests, and coefficients of determination. The results of the study indicate that partially, price does not significantly influence consumer purchasing decisions, while service quality has a positive and significant influence. Simultaneously, price and service quality significantly influence consumer purchasing decisions.

Mohammad Kamal Fakih Emami; Indra Himawan Susanto; Heri Wahyudi; Roy Januardi Irawan

Mutiara Pendidikan dan Olahraga 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to determine the level of knowledge of U16 women's national team athletes regarding injury management using the PRICES (Protect, Rest, Ice, Compression, Elevation, Support) method to improve athlete safety.. The study used a quantitative descriptive method with a cross-sectional approach. Data were collected through a Google Form questionnaire with 21 athletes as subjects. Data were classified using the Guttman scale and a dichotomous scale, then converted into a five-criteria scale. The data were processed using SPSS 22. The average score obtained was 136.81 with the lowest score being 117 and the highest score being 150. There were 8 (38.10%) subjects in the very high category, 10 (47.62%) subjects in the high category, and 3 (14.29%) subjects in the moderate category. These results indicate that the average subject's knowledge of the PRICES method is in the high or fairly good category. This indicates that most athletes have understood the basic principles of PRICES. An integrated educational program and practical simulation are needed in routine training to ensure that all athletes are able to apply the PRICES method quickly, precisely, and effectively when an injury occurs.

Arif Hadi Prasetyo; Arif Budiharjo; Noor Rosyadi; Anis Setyorini

Jurnal Pemimpin Bisnis Inovatif 2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The growth of the digital economy in the 5.0 era has changed consumer behavior, particularly among students as digital natives. This study aims to analyze the influence of Celebrity Endorsers, Product Quality, Social Media Marketing, and Influencer Credibility on Purchase Intention, with Brand Image as a mediating variable. The research focuses on students in Pemalang Regency who use the Shopee e-commerce platform. A quantitative approach was employed, with data collected from 100 respondents through purposive and accidental sampling. Data analysis was conducted using multiple linear regression, path analysis, and the Sobel test with IBM SPSS 25. The results indicate that all independent variables have a positive and significant effect on Purchase Intention. In addition, Brand Image is proven to mediate the influence of these variables. The findings suggest that enhancing quality perception and selecting credible endorsers aligned with brand values are important strategies for Shopee to increase consumer purchase intention. This study provides empirical contributions to the development of digital marketing literature.

Madiana Madiana; Elpisah Elpisah; Devilla, Rego; Suarlin Suarlin

International Journal of Educational Development 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study investigates (1) the impact of the Flipped Classroom model on students’ learning independence in Social Studies, (2) its effect on Social Studies achievement, and (3) its simultaneous influence on both variables among Grade VIII students at SMPN 10 Satap Liukang Tangaya. A quantitative approach was applied using a quasi-experimental method with a Non-Equivalent Control Group Design. The sample comprised 33 students, with 17 assigned to the experimental class and 16 to the control class. Data collection instruments included a learning independence questionnaire, Social Studies achievement tests, observation sheets, and documentation. The data were analyzed through descriptive statistics, normality and homogeneity tests, paired samples t-tests, independent samples t-tests, and MANOVA using SPSS. The findings reveal that the Flipped Classroom model significantly enhances students’ learning independence, as evidenced by independent samples t-test results (Sig. < 0.05). It also significantly improves Social Studies learning outcomes, indicated by higher posttest scores in the experimental class compared to the control class (Sig. < 0.05). Furthermore, MANOVA results confirm a significant simultaneous effect on both learning independence and achievement (Sig. < 0.05). These results demonstrate that the Flipped Classroom model effectively improves the overall quality of Social Studies instruction for Grade VIII students.

Zahroh Atiqah; Roza Mulyadi

Jurnal Riset dan Publikasi Ilmu Ekonomi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of the board of directors, audit committee, and public accounting firm size on corporate financial performance. The population consists of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange and not delisted during the 2019–2023 period. The sampling technique used was purposive sampling, resulting in 33 companies selected as research samples. This research employs a quantitative approach using secondary data obtained from company financial reports published by the Indonesia Stock Exchange and official corporate websites. Data analysis was conducted using SPSS (Statistical Package for Social Science) version 25, applying multiple linear regression analysis to examine the relationships among the research variables. The results indicate that the board of directors and audit committee do not have a significant effect on financial performance. In contrast, the size of the public accounting firm has a positive effect on financial performance. These findings suggest that the quality and reputation of external auditors play an important role in enhancing corporate financial performance.