https://journal.bukitpengharapan.ac.id/index.php/JAIMO <p><strong>Jurnal title :</strong>Journal Accounting International Mount Hope (JAIMO)<strong><br />PISSN : -<br />EISSN : </strong>3031-1276<strong><br />Frequency : </strong>4 issues per year (January, April, June and October)<strong><br />PIC : </strong>Dokman<strong><br />Publisher : </strong>Institut Teknologi dan Bisnis Kristen Bukit Pengharapan<strong><br />Indexing by : </strong>Google Scholar, Garuda, Crossref, Copernicus<strong><br />Language : </strong>Inggris and Indonesia<strong><br />Discipline : </strong>Accounting</p> Institut Teknologi dan Bisnis Kristen Bukit Pengharapan en-US Journal Accounting International Mount Hope 3031-1276 https://journal.bukitpengharapan.ac.id/index.php/JAIMO/article/view/1099 <p>This study aims to determine the influence of professional ethics, independence, motivation, and auditor experience on audit quality at Public Accounting Firms (KAP) in Medan City. This study uses a quantitative method with a descriptive and verification approach. The data used are primary data obtained through distributing questionnaires to auditors at several KAPs in Medan City. The number of samples in this study was 60 respondents selected using probability sampling techniques. The results of the study indicate that partially professional ethics has a positive and significant effect on audit quality with a significance value of 0.030. Independence also has a positive and significant effect on audit quality with a significance value of 0.041. Auditor motivation has a positive and significant effect on audit quality with a significance value of 0.020. Meanwhile, audit experience has a significant effect on audit quality with a significance value of 0.022. Simultaneously, professional ethics, independence, motivation, and auditor experience have a significant effect on audit quality with an F-value of 19.434 and a significance of 0.000. The Adjusted R1 Squared value of 0.556 indicates that 55.6% of audit quality can be explained by the research variables, while the rest is influenced by other factors outside the research.</p> Romanda Silalahi Sauh Hwee Teng Hantono Hantono Copyright (c) 2026 Romanda Silalahi, Sauh Hwee Teng, Hantono Hantono https://creativecommons.org/licenses/by/4.0 2026-05-13 2026-05-13 4 2 30 45 10.61696/jaimo.v4i2.1099 https://journal.bukitpengharapan.ac.id/index.php/JAIMO/article/view/1100 <p>This research aims to analyze the impact of financial variables on food and beverage issuers on the Indonesia Stock Exchange (IDX) for the 2022-2024 period, both individually and collectively. The research is based on the crucial importance of corporate performance as a parameter of business success and investor interest, coupled with the existence of discrepancies in previous research findings regarding the elements influencing such performance. This study employs quantitative methods, employing description and verification. Subjects were selected based on specific criteria from the list of manufacturing companies on the stock exchange. The information analyzed includes capital ratios, liquidity, and company scale and age profiles. The research results are projected to reveal whether these variables have a significant impact, either independently or simultaneously, on company performance. Thirty-six food manufacturing issuers on the IDX were sampled from 2022 to 2024, utilizing SPSS statistical software. The final findings indicate that capital ratios have no significant impact on the performance of manufacturing issuers on the stock exchange. Conversely, liquidity significantly contributes to the business results of manufacturing companies on the stock exchange. Corporate scale also significantly influences the performance of publicly traded manufacturing companies. Finally, company age has been shown to have a crucial impact on the business performance of manufacturing companies listed on the IDX.</p> Rolasni Roha Purba Mahmuddin Syah Lubis Yusneni Afrita Nasution Copyright (c) 2026 Rolasni Roha Purba, Mahmuddin Syah Lubis, Yusneni Afrita Nasution https://creativecommons.org/licenses/by/4.0 2026-05-13 2026-05-13 4 2 46 57 10.61696/jaimo.v4i2.1100