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Oksa Marani; Dahmiri Dahmiri; Dessy Elliyana

Pusat Publikasi Ilmu Manajemen 2026 Fakultas Ekonomi & Bisnis, Univ

This study aims to determine and analyze the impact of the work environment on employee job satisfaction at the Human Resources Development Agency (BPSDM) of Jambi Province. The research is motivated by the importance of a supportive work environment in creating comfort, increasing motivation, and improving employee job satisfaction, since preliminary observations found several work-environment problems such as inadequate room cooling, disrupted toilet water supply, and unstable Wi-Fi network. This study used a quantitative approach with an associative research design. The population consisted of 75 employees, all of whom were used as the sample through a saturated sampling technique. Data were collected using a four-point Likert-scale questionnaire and analyzed with validity tests, reliability tests, classical assumption tests, and simple linear regression using SPSS. The results show that the work environment has a significant impact on employee job satisfaction, evidenced by a significance value smaller than 0.05, with a coefficient of determination of 61.8 percent. This indicates that the better the work environment, both physical and non-physical, the higher the employee job satisfaction. This research is expected to serve as a consideration for the agency in improving the quality of the work environment to support employee job satisfaction and performance.

Blandina Wenika Djawa

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

In today's rapidly developing era, advances in digital technology have brought significant changes to various fields, including the music industry. Music production processes that once relied heavily on analog equipment can now be carried out digitally through various software applications, one of which is Fruity Loops Studio (FL Studio). FL Studio is a digital music production software that is relatively easy for beginners to learn and is widely used in the creation of digital music. This technology enables individuals to create, record, edit, and produce music more efficiently without requiring expensive studio equipment. Therefore, proficiency in digital music production technology has become a relevant and essential skill for professional, educational, and creative industry purposes. Training in recording, mixing, and mastering techniques using FL Studio is one approach to enhancing the competencies of youth communities engaged in music activities. One of the target groups of this program is the K-Tong Lasiana Youth Community, a community actively involved in music creation, particularly ethnic music. However, their musical works are still primarily focused on live performances and have not been widely produced in digital recording formats due to limited knowledge and skills in digital music production. As a community service initiative, this training program is designed to equip community members with fundamental knowledge and practical skills in digital music production, enabling them to create high-quality musical works and distribute them through various digital platforms so that they can reach a broader audience.

Nabila Julia; Joel Faruk Sofyan

Ebisnis Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Employee performance is essential to organizational success, particularly in the service industry, where service quality depends heavily on employees’ capabilities and workplace conditions. This study examines the effects of a learning organization culture and the work environment on employee performance, with job satisfaction as a mediating variable among service sector employees in West Jakarta. A quantitative causal approach was employed using an online questionnaire distributed through purposive sampling, resulting in 210 valid respondents. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS. The findings reveal that both a learning organization culture and a positive work environment have significant positive effects on job satisfaction. In addition, learning organization culture, work environment, and job satisfaction each positively and significantly influence employee performance. Job satisfaction also mediates the relationships between learning organization culture, work environment, and employee performance. These results suggest that organizations can improve employee performance by strengthening continuous learning practices, creating supportive working conditions, and enhancing employee satisfaction. The study contributes to the human resource management literature and provides practical guidance for organizations seeking sustainable performance through employee-centered management strategies.

Dimas Reza Kurniawan; Arga Sutrisna; Ghaling Achmad Abdul Ghonisyah

Jurnal Bintang Manajemen (JUBIMA) 2026 Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of assertive leadership and self-actualization on the performance of nurses at Dr. Soekardjo Regional General Hospital in Tasikmalaya. The research design used in this study is a quantitative approach using a survey method. Research subjects: All 40 nurses working in the Melati ward were included as respondents. Research data were collected through the distribution of questionnaires to all respondents. The collected data were analyzed using a series of multiple linear regression tests, along with instrument validation and hypothesis testing. The results of the data analysis yielded the regression equation Y = 0.743 + 0.482X1 + 0.521X2 + e. Furthermore, the analysis indicated that assertive leadership positively contributes to improved nursing performance. Additionally, self-actualization also plays a role in supporting performance improvement. Simultaneously, both variables exert a significant influence on nursing performance. The coefficient of determination of 68.2% indicates that 68.2% of the variation in nurses’ performance can be explained by the two independent variables—assertive leadership and self-actualization—while the remainder is influenced by other factors outside the research model. These findings suggest that strengthening a more assertive and clear leadership style and fostering nurses’ self-actualization can serve as strategies for improving the quality of nursing care.

Ira Cristya Maharani; Anik Sri Widawati

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

The quality of life and well-being of women in Indonesia can be measured through the Female Life Expectancy indicator. Data on Female Life Expectancy from 2022 to 2024 shows a nationally positive trend; however, a significant disparity persists across provinces, particularly between the Western and Eastern regions of Indonesia. The nation still faces challenges in ensuring an equitable quality of life for women, as evidenced by the national Female Life Expectancy (FLE) in 2024 at 74.21 years, which remains lower than ASEAN counterparts such as Singapore at 83.86 years. Furthermore, regional imbalances are reflected in the performance gap between D.I. Yogyakarta (77.4 years) and West Sulawesi (68.28 years). This study aims to analyze the effects of Women's Income Contribution, Access to Clean Water, the Number of Families Receiving Social Assistance, and Women's Mean Years of Schooling on Female Life Expectancy in Indonesia during the 2022–2024 period. The estimation method applied in this research is the Fixed Effect Model (FEM) via a quantitative panel data regression approach, spanning an observation area of 33 provinces (n=99). Based on the analysis, Female Life Expectancy is proven to be positively and significantly influenced by Women's Mean Years of Schooling and Access to Clean Water. These findings indicate that human resource quality and environmental conditions serve as dominant factors in driving up Female Life Expectancy. Therefore, government policy interventions should ideally focus on expanding educational access for women and ensuring the equitable distribution of clean water infrastructure.

Dhafin Fathur Rozi; David Sukardi Kodrat

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The increase in internet users in Indonesia presents a significant opportunity for business actors to market products through digital marketing, which allows transactions anytime and anywhere and influences purchasing decisions through complete and real-time product information. In addition, impulsive buying behavior, especially in areas like Ponorogo, which is rich in quality rice products with attractive discounts, also contributes to increased sales, impacting customer satisfaction, loyalty, and long-term customer value. Therefore, this study aims to examine the influence of digital marketing, product information, and impulse buying on purchasing decisions, as well as the ability of purchasing decisions to mediate the effect of digital marketing, product information, and impulse buying on marketing performance. This study uses a quantitative approach with a research sample of 104 respondents who are consumers of rice products in the Legi Ponorogo market. The data collection technique employed a questionnaire distributed online. The data analysis technique used is SEM PLS. The results of the study indicate that digital marketing and product information affect purchasing decisions, whereas impulse buying does not affect purchasing decisions. Furthermore, purchasing decisions have an impact on marketing performance. The results of the indirect effect show that purchasing decisions mediate the influence of digital marketing and product information on marketing performance, while purchasing decisions do not mediate the influence of impulse buying on purchasing decisions.

Kadek Yadnyano; Ardiansyah, Widiastuti; Susan Mokoolang; Dewa Oka Suparwata

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

High-quality forage selection is a central factor in improving Bali cattle performance, particularly in smallholder systems that rely heavily on local feed resources. This study evaluated the effects of odot grass (Pennisetum purpureum cv. Mott) and pakchong grass (Pennisetum purpureum cv. Thailand) on feed intake, average daily gain, and feed conversion ratio of male Bali cattle. The experiment was conducted for 30 days from February to March 2026 at CV. RnB Farm, Gorontalo Regency. Nine male Bali cattle with relatively homogeneous initial body weights of 150–200 kg was assigned to a completely randomized design with three treatments and three replications. The treatments were P0, field grass as the control; P1, 100% odot grass plus concentrate; and P2, 100% pakchong grass plus concentrate. Dry matter intake did not differ significantly among treatments, with values of 6.47 ± 0.19, 6.52 ± 0.19, and 6.55 ± 0.16 kg/head/day for P0, P1, and P2, respectively. In contrast, average daily gain differed significantly, with the highest value observed in P2 at 0.56 ± 0.08 kg/head/day, followed by P1 at 0.52 ± 0.09 kg/head/day and P0 at 0.45 ± 0.06 kg/head/day. Feed conversion ratio also differed significantly, with the most efficient value recorded in P2 at 11.98 ± 2.10. These findings indicate that pakchong grass combined with concentrate provides the best feed efficiency and growth performance, while odot grass remains a promising alternative forage for improving Bali cattle productivity.

Rafaelani Putri Kristanti; Amrina Yulfajar

Master Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study aims to examine how student interns perceive the performance of tax services at the Mojokerto Tax Office (KPP). This study employs a qualitative approach using descriptive methods. Data were collected through interviews with interns assigned to the service division, specifically at the Integrated Service Center (TPT). The interview results indicate that the tax service framework at the Mojokerto Primary Tax Office is viewed positively, is well-organized, and is beginning to evolve toward a modern and digital service approach through CORETAX technology. The shift toward digital services is believed to improve efficiency, streamline the process of obtaining a Taxpayer Identification Number (NPWP), simplify annual tax reporting, and enhance access to additional tax services. Additionally, the quality of service provided by staff was rated as friendly, professional, interactive, and supportive in helping taxpayers understand the service process. Nevertheless, several challenges were noted, including a lack of general awareness among taxpayers regarding digital platforms particularly among older taxpayers increased wait times during the annual tax filing season, and occasional system disruptions that affected service delivery. Based on interview findings, the tax service framework at the Mojokerto Pratama Tax Office is considered fairly efficient, although there is still room for improvement in promoting the adoption of digital services, enhancing service facilities, and creating a more user-friendly system.

Slamet Yuliono; Nofierni Nofierni; Sandra Dewi

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

The completeness of nursing care documentation serves as a primary indicator of hospital service quality and remains a critical component of patient safety, clinical communication, and legal accountability. Despite its importance, empirical evidence from various healthcare facilities indicates that nursing records are frequently suboptimal, incomplete, or inconsistent. This study aims to analyze the complex interrelationships between burnout and coaching on the completeness of nursing care documentation, specifically examining the role of nursing competence as a mediating (intervening) variable at the Dr. Chasbullah Abdulmadjid General Hospital in Bekasi City. Utilizing a quantitative research framework with a cross-sectional design, this study sampled practicing nurses stationed across inpatient and intensive care units. Primary data were gathered through a validated, structured questionnaire designed to measure psychological burnout, the frequency of clinical coaching, perceived professional competence, and the objective completeness of documentation. The data were subjected to rigorous analysis using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test the hypothesized pathways within the conceptual model. The results demonstrated that burnout exerts a significant negative influence on both nursing competence and the quality of documentation, suggesting that emotional exhaustion hinders professional performance. Conversely, systematic coaching was found to have a significant positive impact, directly improving both competence levels and documentation adherence. Critically, the analysis confirmed that nursing competence acts as a vital intervening variable; it effectively mediates and strengthens the influence of both burnout reduction and coaching interventions on the overall completeness of nursing care records. This study concludes that proactive burnout management and the institutionalization of structured coaching programs are essential strategic priorities. By addressing these factors, hospital management can enhance individual nurse competence, thereby ensuring high-quality, comprehensive nursing documentation that supports patient safety and institutional integrity.

Dian Mawarni

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Hospitals play a strategic role in improving public health through professional, safe, and high-quality healthcare services. In modern healthcare organizations, service quality is not only determined by medical facilities and technology but also by the quality of human resources, particularly healthcare workers who directly interact with patients. This study aims to analyze the influence of authentic leadership on healthcare workers’ performance and hospital service quality. The study employed a quantitative explanatory research design involving 120 healthcare workers in a hospital setting. Data were collected using questionnaires and analyzed through multiple linear regression analysis. The findings demonstrate that authentic leadership has a positive and significant effect on healthcare workers’ performance, with a regression coefficient value of 0.648 and a significance level of 0.000. Furthermore, authentic leadership indirectly influences hospital service quality through healthcare workers’ performance, with an indirect effect value of 0.521. These findings indicate that leaders who demonstrate honesty, transparency, integrity, and interpersonal support are able to create a healthy work environment that enhances healthcare workers’ motivation, responsibility, and professionalism. Consequently, improved employee performance contributes to better hospital service quality, particularly in responsiveness, empathy, and communication with patients. This study highlights that authentic leadership is an effective leadership approach for strengthening healthcare human resources and improving hospital service quality in contemporary healthcare organizations.

Anisa Sal Sabilla Putri; Salwa Putri Qomariyah; Rafika Meilia Sari

Master Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Digital transformation in Human Resource Management (HRM) has shifted the organizational paradigm from an administrative function to a strategic function focused on adaptive and sustainable human resource development. This study aims to systematically review the integration of digital technology in HRM practices with particular emphasis on inclusivity and organizational sustainability. The method employed is a literature review analyzing various studies related to the implementation of Artificial Intelligence (AI), big data analytics, and digital systems in recruitment, competency development, and employee performance evaluation. The findings indicate that digital transformation enhances operational efficiency, decision-making quality, and workplace flexibility. However, the adoption of digital technology also creates ethical challenges, including algorithmic bias, unequal access to technology, and concerns regarding employee data privacy. Therefore, the implementation of Equity, Diversity, and Inclusion (EDI) principles is essential in developing fair and inclusive HRM systems. Furthermore, continuous learning cultures and flexible work models have proven effective in supporting employee well-being while strengthening organizational resilience in facing global changes. This study emphasizes the importance of synergy between technological innovation, ethical leadership, and sustainability in building HRM systems that are responsive to the future of work.

Marshanda Putri Firdaus; Chicha Kurnianingrum; Indi Salwa Zahrina

Master Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study is based on the increasingly rapid development of the knowledge-based economy, where human capital is now regarded as one of the important assets in creating a company’s competitive advantage, especially in the energy and oil and gas sectors in Indonesia. This study aims to determine the effect of human capital and labor intensity on corporate financial performance, which is proxied by Return on Assets (ROA) during the 2021–2024 period. The research method used is a quantitative approach with multiple linear regression analysis. The research data were obtained from sample companies selected using a purposive sampling technique. The results of the study show that human capital, proxied by Value Added Human Capital (VAHU), has a positive and significant effect on corporate financial performance. These findings indicate that good human resource management is capable of increasing the company’s profitability level. On the other hand, labor intensity is proven to have a negative and significant effect on financial performance. This indicates that a high level of company dependence on labor, without being balanced by operational efficiency, can reduce the company’s ability to generate profits. In addition, simultaneously both variables are able to explain 74.5% of the variation in Return on Assets (ROA), so it can be concluded that human capital and labor intensity have a considerable contribution to corporate financial performance. Based on these results, companies need to prioritize improving the quality and competence of the workforce rather than merely focusing on increasing the number of employees. This step is important to maintain the stability of corporate financial performance in the post-pandemic era. In addition, companies also need to effectively control labor costs so that a decline in net profit margins can be avoided.

Rivaldo, Rahul; Elvia Zahara, Anzu

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

This study aims to analyze the effect of wages and work environment on employee performance at PT. Rezeki Surya Gasindo. The background of this research is based on the importance of decent wages and a conducive work environment as factors that can enhance employee productivity and work quality. This study employs a quantitative method with a causal associative approach. Data were obtained through the distribution of questionnaires to all employees of PT. Rezeki Surya Gasindo and measured using a Likert scale. The data analysis techniques used in this study include validity and reliability tests, R-square test, and hypothesis testing through bootstrapping with SmartPLS 3 software. The results indicate that wages have a positive and significant effect on employee performance, and similarly, the work environment also has a positive and significant effect on employee performance. Simultaneously, wages and work environment are proven to have a significant effect on employee performance. These findings suggest that the company should pay attention to providing appropriate wages and creating a comfortable work environment in order to optimize employee performance.

Ananda Celosia; Melinda Kusuma Putri; Kasana Bintang Rajasa; Mochammad Isa Anshori

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

This research is motivated by the increasing role of Artificial Intelligence (AI) in organizational transformation and the crucial function of leadership in ensuring its successful implementation. The primary objective of this study is to analyze the relationship between leadership, AI integration, and organizational performance, as well as to identify various challenges and supporting factors in the process. This study employs a systematic literature review (SLR) method by examining 30 relevant, reputable scientific articles from the Scopus and Google Scholar databases within the 2020–2026 timeframe through selection, evaluation, and thematic synthesis processes. The results indicate that AI integration significantly contributes to improving operational efficiency, data-driven decision-making quality, and organizational innovation. However, this success heavily depends on the role of adaptive, transformational, and digitally-oriented leadership capable of steering the technological vision. Conversely, major challenges were identified, such as employee resistance, limited digital competencies, and ethical issues surrounding data privacy. This study contributes to strengthening the conceptual understanding of leadership's role as a bridge between technology and organizational performance, while offering practical implications for management in designing effective, inclusive, and sustainable digital transformation strategies.

Dian Indrianto; Dwi Dewianawati; Erry Setiawan; Buyung Cahya Perdana; Adhis Helsa Aurellia

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study examines the efficiency of financial ratios in assessing corporate performance across countries. Although financial ratios are widely used as concise indicators of profitability, liquidity, solvency, and market value, their interpretive accuracy may vary across institutional, regulatory, financial, and macroeconomic environments. The objective of this study is to conceptually evaluate whether financial ratios can function as universally comparable performance measures in heterogeneous cross-country settings. Using a qualitative literature-based method, this study synthesizes prior findings on financial ratio analysis, financial statement comparability, market efficiency, regulatory enforcement, and macroeconomic stability. The findings indicate that profitability, liquidity, solvency, and market-based ratios are context-dependent indicators rather than universally stable measures. Their efficiency is influenced by accounting standards, audit quality, leverage norms, tax systems, capital market maturity, and macroeconomic volatility. The study proposes a contextual framework for interpreting financial ratios according to their sensitivity to national conditions. The implication is that researchers, analysts, and investors should combine ratio analysis with institutional and macroeconomic diagnostics to reduce biased performance interpretation in cross-country corporate evaluation.

Rahmat Fajar Ramdani

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

Mergers and acquisitions have served as a primary strategy for global banking consolidation over the past three decades, including in Indonesia, which is currently undergoing one of its most massive consolidation waves—one notable example being the emergence of Bank Syariah Indonesia. This article aims to provide a narrative review of the literature on the operational impacts of mergers on bank performance, with a particular focus on implications for the Indonesian context. Based on a systematic search of the Scopus database, 52 peer-reviewed articles published between 2000 and 2025 were analyzed using a narrative thematic synthesis approach. Five main themes were identified: cost efficiency, service quality, risk management, human resource and cultural integration, and information systems and technology integration. The key findings indicate that although 73.1% of studies report post-merger improvements in cost efficiency, these benefits are highly contingent upon the quality of post-merger integration especially in the areas of human resources, organizational culture, and information technology with IT integration failure rates reaching as high as 75%. Domestic mergers consistently achieve efficiency gains more rapidly than cross-border mergers, whereas risk implications depend heavily on the type of merger and the quality of integration. Policy implications include the need for the Financial Services Authority (Otoritas Jasa Keuangan) to monitor post-merger integration quality, provide integration guidelines for smaller banks, take into account the specific characteristics of Islamic banks, and ensure a streamlined, non-burdensome licensing process. Further research particularly empirical studies on banking mergers in Indonesia—is urgently needed to test the generalizability of global findings to the local context.

Cindi Ida Febrianti; Lathifatul Fikriyah; Rafika Meila Sari

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the relationship between salaries, allowances, and employee productivity on company profitability. Human resources are an important factor in determining organizational success because employee quality and performance directly influence the achievement of company goals. Providing appropriate compensation, including salaries and allowances, can increase employee motivation, job satisfaction, and loyalty, thereby encouraging higher work productivity. High productivity reflects the company’s ability to utilize resources effectively and efficiently in order to produce optimal output. In addition, employee turnover is an important aspect that must be considered because it may affect operational stability and the company’s effectiveness in achieving business targets. Profitability is used as the main indicator to assess the company’s ability to generate profits from its operational activities. This study applies a quantitative method with an approach that examines the relationships among variables to obtain an overview of the influence of compensation and productivity on company profitability. The results of this study are expected to provide insights and recommendations for companies in managing human resources more effectively in order to improve financial performance sustainably.

Rifkiatul Musarofah; Dina Talitha Salsabila; St. Nur Azizah; Mu’alimin Mu’alimin

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Management psychology plays a crucial role in enhancing the effectiveness of educational organizational management, particularly in understanding individual behavior, work motivation, leadership, and communication within the educational environment. The dynamic development of educational institutions requires a managerial approach that focuses not only on administrative aspects but also on the psychological aspects of the human resources involved. Therefore, the study of management psychology in education is essential to understand how this approach can support improvements in educational quality. This study aims to review and synthesize various studies on the application of management psychology in educational contexts and identify emerging research trends. The research questions posed are: (1) What are the trends and focuses of research on management psychology in education? and (2) What is the role of management psychology in improving the effectiveness of educational institution management? This study is expected to provide insights into how management psychology can be applied to enhance managerial performance and quality in education.

Afridariyana Afridariyana; Rini Elfina; Septa Diana Nabella

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study examines the influence of work discipline, employee motivation, and work environment on employee performance at the Office of Women Empowerment, Child Protection, Population Control, and Family Planning (DP3AP2KB) of Batam City. The research applies a quantitative approach with an associative design to determine the relationship and influence among variables. Data were collected from all employees using a structured questionnaire that had been tested for validity and reliability to ensure the accuracy of the research instrument. The analysis technique used is multiple linear regression to evaluate both partial and simultaneous effects of the independent variables on employee performance. The findings indicate that work discipline, motivation, and work environment collectively contribute significantly to improving employee performance. Individually, each variable also shows a meaningful and positive effect, reflecting the importance of both internal and external factors in shaping employee outcomes and productivity. These results imply that strengthening discipline, enhancing employee motivation, and creating a supportive, comfortable, and conducive work environment are essential strategies for improving organizational performance and achieving institutional goals effectively. Therefore, organizations are encouraged to implement policies and programs that support employee development, maintain a positive work atmosphere, and improve overall work quality in a sustainable manner.

Riswanto Riswanto

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study was conducted to evaluate the impact of financial performance, capital structure, and good corporate governance on entities. The approach used is quantitative with a causal associative method. The research observations utilize secondary data sourced from the financial statements of entities listed on the stock exchange during the 2020–2023 period. The research sample was determined using a purposive sampling technique based on predefined criteria, totaling 160 observations. The analytical method employed is multiple linear regression, preceded by classical assumption tests. The results reveal that financial performance and good corporate governance have a positive and significant effect on the quality of financial statements, while capital structure has a significant negative effect. Simultaneously, the three independent variables are proven to significantly affect the quality of financial statements, with a coefficient of determination of 68%. These findings support agency theory and signaling theory in explaining the financial reporting behavior of entities. The implications of this study indicate that improving financial performance and implementing good corporate governance can enhance the quality of financial statements. Furthermore, optimal management of capital structure is also necessary to reduce the risk of financial statement manipulation.